With 100% cotton lining - HELIUM. Label size XL - I'd say will fit a 50" chest but maybe better as a roomy 48". Please see measurements: 27" Armpit to armpit, 22" shoulder to shoulder. 24 side to side at hem but can be cinched in a tad. Eavyweight but soft leather with a slightly waxy feel - VINTAGE - some fade some distress (some by design, some through wear) all makes for an amazing patina - lots of photos to show this. Please make sure you like it!