Very nice belt. In the past I've usually preferred a solid piece of pure genuine leather, but as a piece of leather paired with other PU/faux leather it's still fine. It also has a great belt buckle. According to the current description, it consists of either 55% polyurethane, 45% bonded leather or 41% polyurethane, 59% bonded leather. It's beautiful and fits well. It's possible to lose or win a few and still be able to wear it. They recommend ordering two inches more. Overall I like it and would recommend it! It comes in a very nice box, similar to that of Hermes. :)