Glad that I bought XXL. I cannot attest to the materials used. Tag says 100% Sheepskin with " Insaid " of 100% Polyester. I'm of the opinion that it's lined with a synthetic microfiber. Construction is good. Flaps are of leather matching the crown. That would have been an opportunity for taking shortcuts. Fur is not identifiable, but has a sparkle of synthetic, it is of a consistent dyed color and nap. A nice cap.
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