I find myself in complete discord with the previous reviewers, who are talking about this item being "too small". Personally, I think they are fibbing as it fits me very well and is a practical and indispensable "must-have" in this inclement weather we have been suffering recently.
I have no idea what it is made of but it certainly is itchy, and much to my chagrin, I did suffer some minor chafing during a particularly hilly trek. However this is a small price to pay for what is a thoughtful and very useful (plus fashionable item).
I will happily share a long-term review once the winter is over but it is certainly performing most satisfactorily overall so far.