The ones I received were 100% cotton. Made in Bangladesh. Although true to size, they don't fit me well. It's a little tight in the back. I have a pair of these shorts from multiple manufacturers and they don't fit because of this. On the other hand, the elastic is nice and wide and not too tight, and the material is very soft. However, I don't think I'll be buying more, even at a great price. Update 6/17: The elastic on both has already stretched and lost its shape. Expect a year or two of less frequent use of them.
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