The fabric label says 95% cotton 5% spandex but I think it's polyester inside and out. The outside has a smooth satin polyester feel while the inside is like a typical polyester fleece. Water collects on it like on polyester. In any case, I would prefer polyester for its excellent water resistance, thermal insulation and shrink resistance. No matter the fabric, these are very well insulated leggings for kids. The size is accurate. From the outside you don't see that it's isolated, which is nice. The insulation is thick and dense and keeps your feet perfectly warm. The simple design allows it to be worn as leggings or as long johns for layering.
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