These bedwetting pants are made of 100% waterproof cotton with a soft lining. I washed them, so there's no tag, but I didn't use them at all because it was summer training and too hot. I also have sensitive skin, so I was particular about 100% cotton. The lining is terry cloth and gentle. Although unused, please be aware of any folding wrinkles. - Waterproof: Waterproof - Material: 100% Cotton - Features: Soft lining Thank you for looking.