100% cotton. Wrinkle finish that doesn't cling to the skin. Feels great on the skin. Purchased for 10,000 yen at a boutique about 3 years ago. Perfect for spring, sun protection in the summer, and protection from air conditioning. Wear it casually. There were navy, white, and khaki colors available, but I've always loved khaki since I was young, so I bought it without hesitation. However, I've decided to sell it because I bought another jacket. If you'd like it, please take it!