The cotton comfort shirts from RJ Toomey are made from 100% Egyptian cotten which is the finest, longest-staple of all which results in a much smoother, softer feel and more durable fabric. The Egyptian cotton is then treated with a wrinkle-resistant wash to minimize wrinkles after laundering and then mercerized. The mercerization process results in a longer-lasting fabric with a bright luster, thick and soft hand, with improved flexibility. Includes two tab collars, two breat pockets and full cut body. -- 100% Cotton Show Less