MSRP 138$ US + txs. item is Men's S ( =women's M ), they are very much unisex / 98% the same PJ Set, made from soft, lightweight 100% pima cotton. The two-piece set features a long-sleeve top with snap closures along the collar. Pants have **2 side pockets and drawstring quality elastic waist Machine Wash, Gentle Cycle. Line Dry. listed as "mens" but bought for myself (female) and never worn. waist 30" unstretched, stretches to about 40"