Thank you for viewing! This is a Softy Harness from Meister Life, a popular brand of Kawano Sangyo. Size: SS size Made of soft cushion material that gently fits the body. I bought it for my cat, but they didn't like it and I couldn't use it even once. I bought it for a cat, but it is also stated that it can be used for small dogs. Please check the condition in the images before considering a purchase. We do not accept price negotiations.