The lining and filling is 100% polyester. The Jacket is well constructed. Measurements of Jacket: G-III makes them a tad on the larger sizing. SMALL: Side to Side under arms: 23", Top of Collar to Waist: 30".
MEDIUM: Side to Side under arms: 24", Top of Collar to Waist: 31". LARGE: Side to Side under arms: 25", Top of Collar to Waist: 32". XL: Side to Side under arms: 26", Top of Collar to Waist: 33". 2X: Side to Side under arms: 27", Top of Collar to Waist: 33". Keep tags on if returning.