The bag is labeled as a set of two, but there is only one of each item. 100% cotton, white Although unused, upon taking them out of the bag, the long underwear is not pure white, but rather slightly yellowed or off-white. Please refer to the last photo for comparison. The bag is damaged. I may take the items out of the bag and fold them for shipping. In that case, I will include the bag as well. Although unused, please understand that these are second-hand items.