This is a new with tags a.n.a A New Approach women's top in a size Large.  This is in excellent condition.  The measurements laying flat armpit to armpit is 20" and from the armpit down to the bottom is 15-1/2".  This is a very nice top that had the material similar to crushed velvet.  The retail price is $ 37.00.  Please check the measurements on listed item!  If you need any further questions please ask. If you wish to return an item, you will be refunded for just the purchase price of the item, not the shipping.  Thank you and happy eBaying!  :)