Pima Cotton! Grown in California, knit in North Carolina, and sewn in Michigan! This shirt may outlive you! No matter how you feel from the neck up, this WILL be the most comfortable garment you put on your body from the neck down! Quality you will feel with your eyes when you see this product with your hands. *The fit on the Dpression Collection T-Shirts run true to AMERICAN sizing. If prefer a fitted look, I would suggest ordering a size down from your normal size.