The Perry Ellis Portfolio Reversible Dress Belt is a stylish accessory for men in size 40. Made of faux leather in black and brown colors, this belt features a reversible design, making it versatile for various outfits. The metal hardware adds a touch of sophistication to this dress belt, perfect for completing a smart-casual or formal look. The unique buckle accent adds a fashionable flair to this practical and high-quality accessory from Perry Ellis.