My wife had one of these and I decided to buy her another as a gift. It is 100% egyptian cotton. I could not find this anywhere! I found it here, though, finally. The cotton is very light, it's much more sheer than a traditional type t-shirt or tunic. It's not see through, it's just very light weight. Perfect for hot, hot summer days or sleepwear when you want to cover up but not roast. The length helps with that, too. I've seen this worn as a shirt, a night shirt, a swimsuit cover up, and lightweight under shirt. Looks good, nice quality. One caveat: you have to wash it very, very gently because the cotton will fall apart under regular wash and dry. This needs hand washing and a drying rack. Other than that, it's great! Go for it!