Black textured nylon fabric. Buckle made of matt black (probably ABS) plastic. Looks flimsy but I doubt I can damage it. Very discreet style, low profile buckle. I bought it to wear with shorts because the belt looks stupid with shorts. The stiffness of such a belt is a matter of taste. If you plan to hang your gear from this strap (they say it's a tactical strap) you don't want the strap to deform due to the weight. I doubt this strap is deformed. It's great when you need to hang gear, but is a bit stiff when you just need to support your pants. The nylon strap has only a tiny trace of elastic. It's perfect. The buckle can be a bit tricky to adjust, which can be an issue if you're going from sitting to standing several times a day. Not really a problem, just a note.