Cowhide. The lining is 100% silk. There are two types of leather sold, but this is the more expensive type, which is full vegetable-tanned. [Retail Price: ¥93,500] [Size: XL] Shoulder Width: 46.5 cm Length: 65 cm Chest: 114 cm Waist: 106 cm Hem: 111 cm Sleeve Length: 64 cm Sleeve Width: 26 cm I highly recommend this as it uses very good leather. If you are interested, please ask any questions in the comments. No price reduction. Color: Black系 (Black-based) Leather Material: Cowhide