Dog winter wear. The lining is boa material, making it comfortable and warm. I stocked these because I thought you might want to coordinate with your owner. ■Colors: Gray and Black ■Size: XL Please refer to the images for details. Although it is a new, unused item, please understand that it will be taken out of the bag for inspection. <Sizes> XS Neck: 18-20cm, Chest: 28-30cm, Back Length: 16-17cm S Neck: 23-24cm, Chest: 35-36cm, Back Length: 20cm M Neck: 24-25cm, Chest: 37-38cm, Back Length: 23cm L Neck: 26-27cm, Chest: 44-45cm, Back Length: 25cm XL Neck: 30-31cm, Chest: 48-49cm, Back Length: 29cm 2XL Neck: 34-35cm, Chest: 56-58cm, Back Length: 31cm (A 3.2kg male Toy Poodle fit perfectly in size M) *Please note that there may be slight variations due to amateur measurements. *There may be a 1-3cm size difference due to being a foreign product. There may be loose threads or rough stitching. We inspect as much as possible to ensure that the item is not defective, but please purchase only if you fully understand this. *Please note that the item may be compressed during shipping. Returns are not accepted due to differences in image or size errors. Cancellations after purchase are not accepted, so please consider carefully before purchasing. We have other products available, so please take this opportunity to browse. Please feel free to contact us if you have any requests or questions.