This top is in very good preowned condition and it comes from a smoke free home. I’m not sure what the material is, but it is very soft and it’s a little bit thicker than a shirt, but not as thick as a sweatshirt. It is size large, it measures 25 inches from armpit to armpit, 17 inches from the armpit to the end of the sleeve and 23 1/2 inches from the shoulder to the bottom of the shirt. Please see pictures and feel free to ask questions.