Smooth leather, dark brown on one side and black on the other. The buckle is rotatable, so you can change the color according to the fashion. Turning requires some strength, but not too much. So that's not a backlash either. The sizing was as advertised, I would not order a size up as some posts suggested, just make sure you measure your waist correctly and your measurements should fit you exactly. I've been using it for a month now and my skin is holding up well. Competent product. Reasonable price. I would get it again.
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