Not cotton at all. It seems like 0 polyester or rayon, but there's zero tags so I couldn't tell you exactly what it is, but horrible cheap plastic-y fabric is not what we wanted. My husband never even tried this on so as to fit, I couldn't attest to that either. But the picture is good and not blurry, it took forever to arrive, but ended up arriving a day earlier than was expected. So we will cut it out and use it for something else, but he was so excited, and th..