The top half is made from 100% recycled Repreve® polyester, with Polartec® micro fleece at the bottom. This versatile accessory can be used in numerous ways to protects the head & neck from the cold. Cold Weather One-Size 100% Repreve Polyester Liner: 100% Polartec Recycled Polyester Micro Fleece 160 gsm POLARTEC, REPREVE Recycled Fibers Brushed Fleece Quick Dry Stretch Material Seamless UPF 20