I bought this hat for a winter vacation in Pennsylvania where I thought it might be colder than Texas where I live. Turns out I was right and this hat did a great job of keeping your head and especially your ears warm even in the snow. It's a bit small for me, but I have a big head. According to the label, it is made of "100% polyester", but looks like wool from the outside. The lighter colored interior of the fold up/down section is obviously not wool but has that soft 'fluffy' feel you can get with a bath rug. Overall it's quite comfortable and doesn't itch my head at all (which is a problem I have with other hats, mostly those that don't breathe well). Cold air reaches my ears. Turning my head a little lessens the problem, and that's probably because of my big head.
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