Great stuff! Fits well on my large head and is WARM! I have two days left of my ski days. They knit and after a while they itch like crazy. The other is neoprene and is very warm, but it doesn't cover the whole ear, so it gets cold either at the top or bottom of my ears. It is a blend of polyester and spandex. They don't itch even after wearing them for hours and they cover all my ears! You know how you know how much someone loves their dog? When it's 3 degrees outside and the wind is -13 and the old mongrel is outside the door with a leash in his mouth and whimpering plaintively and you walk and walk and do your full loop around the block for a mile and a half! Many parts of my body were numb and cold; I want to talk about some, not about others. What I can tell you is that my ears were roasted and warm the entire time! I'll buy another one in case the old balls and chains realize how good they are and they steal.
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