This is a very poor quality polyester material. It looks like plastic, smells like plastic and crumples like plastic. The soft collar is made of the same material (no inner lining) and is coarse. The cut is not very suitable for an average height person. Order a size BELOW if you want "adjustable sides". Shoulder points are not very flattering. There are no vents on the back. The reflective panels are small (as seen in the product images) and definitely less reflective than the ones on my other vest. At least it's relatively light yellow.
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