The cotton is not the most high-quality softest.  A little thick (that is, warm) for an undershirt.  The arm holes are a little snug and ever so slightly restrict full-range of arm-swinging motion.  But, these are incredibly cheap and therefore abusable.  Good for around the house junk-wear.  Good to wear when cleaning a kitchen or washing a car.  Stains are not so noticeable.  These are cheap t-shirts.  Get them only if you want cheap t-shirts.