This sheet is made of a 1200 denier waterproof ripstop poly outer shell with a 210 denier lining. Features include: fleece wither protection, crossed surcingles with elastic ends, adjustable and replaceable leg straps with elastic ends, adjustable double buckle front with snap closures, tail flap that reduces tail breakage, and shoulder gussets that allow freedom of movement. Great sheet for shows, camping, trail riding, or just out in the pasture!