Not as expected. Not skin. Rubberized vinyl or some faux leather? NOT the "comfort track" I was expecting. I have a "Comfort Stretch" docker belt from ten years ago. It is made entirely of genuine leather, is reversible, and the "stretch" component is the elastic under the buckle, which comes into play when the belt is tightened, allowing the elastic to be covered by the rest of the belt going through the buckle goes. THIS version of the "comfort stretch" belt is an elastic band. This new belt already has a noticeable defect on the brown side. Have to wait and see how it holds up.
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