Great Product for the money. i searched alot before buying. Couldn't find anyone to tell me what material was made of, It is a nylon polyester material and a cordura material. it wears and fits great, beads water very well, i wore fishing and i got caught in a cold rain late december. I fished in the rain for 30 minutes and rode back to landing @45MPH with it pouring down and did not get the least bit wet. Dont let the polyester turn you away. Blocks the wind very well also.