【Price is not negotiable. I will not respond to negotiation comments】 Perfect for layered styles, showing from the hem of your layered outfits. 100% cotton. Softer and smoother to the touch than T-shirt fabric. The brand tag on the neck was itchy, so I removed it. I will include the tag. Flat measurements (approx./cm) Width 49, Length (from the center of the back collar) Front 63, Back 76, Shoulder width 50, Sleeve length 53 Material: 100% cotton Color: White I have a dog as a pet. There may be oversight or inclusion of dog hair. Please refrain from purchasing if you have a dog allergy.