I bought this hat for my son, as I wondered why he wasn't wearing hats he already has in the cold weather. He explained that he often finds them scratchy on his skin and cause irritation. So I searched for a lined hat that would solve this problem and spotted this one. It is soft lined and soft knitted fabric, toasty warm and just the job. It's hardly off his head now - except indoors of course! I can highly recommend it. Great price too.