Looks like leather. Smells like leather. Pretty flexible. Must be leather. Comes in a nice sturdy box. There is a pocket inside, and then the belt inside the pocket is wrapped with polyethylene along the entire length of the belt. Fits as expected. Following the recommendations, I order a size larger. I may have to make a new hole, but it's better than too small. Great product for this money. Suitable for any gender.
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