Thank you for viewing! (*´꒳`*) This is a sheer top. It's labeled as size S, but it's a bit large, so please check the size in the photos. I selected "women's" in the product description, but it's a design that men can also wear. I purchased it at a store about two years ago, but it's unworn. There are no tags. I think the color is close to charcoal gray. 100% polyester Thank you.