We use this for the dress up game. It is a thin, velvety material. It is similar to low-pile velvet but stretches a little. I think there might be some spandex in there. According to the label it is 100% polyester made in China. It's good that it's thin, because when kids run and play, they can still get a little warm. We have a purple cloak and no clothes can be seen through the cloak. If you bring the cloak to light, you can faintly see through it. It has no lining. Has a drawstring at the neck. The way they applied the tape is the best I've seen! The tape is sewn into the hem of the hood and top of the raincoat. Thus, the band can only come loose if the band itself is broken. There are no seams on the outer edges of the cape, they are just sewn. (If you're unfamiliar with this term, just look at the inside of a garment. You'll see in the seam that there are seams along the top edges of the seams. This is to ensure the material doesn't fray.