Each season my favorite piece from Makie are her perfectly wonderful vests! This one is wool with cozy fleece lining - this style is completely reversible (so if your kids spill, just reverse it!) and completely unisex.. everyone needs a cozy vest, it keeps kids warm but not too warm!! 100% Wool Reversible, Lining: 52% Modacrylic, 32%Polyester, 16%Poliacrylic / Made in USA / fit is true to size