2 NOT cottonOJWATERMAN | 18/12/2012 | See all OJWATERMAN's reviews (2)This is 92% polyester and 8% elasthane. Needless to say it's going back, if I wanted to put synthetic stuff on my skin, a plastic bag would do... It's nicely tailored though. And you MUST know there is an elastic around the waist on top of the belt. Pretty useless if you ask me...Shipping was fast enough.