Highly Breathable Non Pilling Comfort Seams Fast Drying Extremely Comfortable To Wear As A Base Layer Light Weight 70% Dacron & very warm Matches up with Kiruna Bottoms High Quality Unisex Base Layer that is Highly warm & Breathable This Base layer is a winter base layer and is great for Sailing, skiing or other outdoor winter activities. This base layer will help regulate your body temperature so you stay sweat free and comfortable. It is also extremely warm as it made from 70% Dacron.