Material is great and the fit is good.  Why the 3 stars?  it's got raised seams.  Good underwear shouldn't have prominent seams which can chafe against your body.  The seams are actually quite pronounced around the shoulder and neck attachment area and led to itching my lower neck during the day.  Finally the length can be improved.  In order to be a good undershirt, it can't pull out when you raise your hand above your shoulders.  I'd say add another 1 inch of length would have done the job.  Finally the neck opening is too large.  To be a proper undershirt, the neck opening should not extend beyond the shirt collar width.