Body: 72% Cotton, 28% Polyester Ribbed part: 95% Cotton, 5% Polyurethane I believe the size is L in Japanese sizing, but please check the third photo. It's not a loose fit, but a snug fit, and although it's labeled L, I think it runs small. I'm selling it because I never wore it and it's been stored at home. Please only purchase if you understand that it is used.