This is a waterproof sheet designed to be placed horizontally around the waist area. According to my amateur measurements, the size is approximately 83cm x 136cm. There is no washing label, so I don't know the material, but both the front and back of the sheet have a rather smooth texture. I didn't use it very often, but I used it a few times over about two years. It might be good for pets too. If you don't mind that it's used, would you be interested?