The product fits true to size. With no product other than this, a 26 lb dog wears a size XL (but that's a size that fits my 26 lb dog perfectly)! The outer layer is mesh (ie perforated) but the inner layer is firm - I wouldn't call it particularly 'breathable' but it's definitely soft and pleasant to the touch. This works very well for my 6 year old dog. The only caveat I would like to offer is that I would recommend that if you have a really strong dog (although I'm not sure if that can happen with the size of this product) that you look for a product that Made from a stronger material with stronger straps.
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