It's very, VERY soft and can be worn by itself with no undershirt, though I'd say the 100% polyester fabric feels like synthetic and not cotton. I haven't worn mine enough to say I love it, but I like it for relaxed wear in cooler temps so far. I can see ladies liking this over similar men's "workwear" shirts, so don't be afraid to gift one of these to your gal IF she wears things like this.