When we added the flannel overshirt to the flannel collection a few years ago, it immediately became a crowd favorite! It really shouldn't be a surprise. Every shirt is the real thing: beefy woven flannel, in a warm cotton flannel fabric, western pockets and flaps, and matching tinted buttons. Most importantly, they are made in the USA and cost the same or less than many others that are imported. They are slightly oversized and make a perfect outside top layer and look great under a vest, or over a t shirt! 100% Cotton, Made in USA.