100% cotton supima, very soft and very comfortable. It has many extras like an extra cufflink in case your wrists are too big for the first button so you can switch to the second button which still looks good because it looks more wrinkled. There's also a button at the top, which is nice. There are 2 extra buttons at the bottom of the shirt in case you lose one. It is pleated at the back which makes it very elegant and the stitching is delicate. Someone must have thought about who does the laundry in the house, because they are really easy to care for. Simply wash and dry on low, but remove from the dryer immediately. Do not use bleach, starch or fabric softener. Can be low iron if you want, but it doesn't look like you need it. The best thing about this shirt is that you can buy it with different sleeve lengths. It is very difficult for my husband to find the right sleeve length because his arms are so long. With this shirt you get the desired length. I am pleased. I wasn't immediately bribed by the lack of an iron. Made in Indonesia.