100% polyester. Padded ripstop fabric. Full press stud fastening. Interior zippered chest pocket. Ribbed cuffs. Two zippered slash pockets. Split hem. Regular fit. Not only do they make some of the finest waterproof wares about, Rains are also pretty handy in the liner realm too. Just look at this Liner Shirt Jacket its got that classic coach jacket shape, with the added toasty benefit of having been stuffed to the gills with polyester filling.