Gauze fabric, 100% cotton, cloth! ☆ Please be sure to check the following! ☆ ※ One package is torn. Please check photos 4 and 5. ※ Slightly yellowed due to aging. This is a body towel for kids, but it's been too long since I bought it, so I don't recommend using it as a body towel. If you use it as a body towel, please do so at your own risk. m(_ _)m ※ Purchased a long time ago at a Handsman junk sale. I ended up not using it, so I'm selling it. ※ Stored at home, please refrain from purchasing if you have any concerns. ※ Instant purchase welcome! ※ Anonymous shipping!