This is an ANNA SUI mini set. I purchased it at Kyoto Isetan. The top is S (105) and the skirt is 110. By the way, the top is quite loose, so you can consider it as a 110. For reference, ANNA SUI mini sizes are: SS: 90 S: 105 M: 120 L: 135 LL: 150 The top is see-through, so you will need to wear a camisole or something underneath. It's 100% polyester, but it feels like cotton. You won't notice unless you look closely, but as you can see in photo 5, the area around the stomach looks a little fuzzy. It's not noticeable at all. The skirt has another layer of inner lining, so you don't have to worry about it being see-through. Also, the skirt flares out every time you move, which is quite cute. *Socks are just a bonus and should not be included in the evaluation.* My daughter only wore it about three times in one season, so I think it's in good condition, but please understand that it is a used item and has been stored at home. Please purchase it only after you are fully satisfied.