The cotton used to make these tanks is impressively terrible. My daughter doesn't seem to mind it, and wears them without complaint, but I am annoyed at how rough they are.  Sure they are inexpensive, but I have purchased plenty of other cheap cotton clothing from the likes of Old Navy, Target, etc. and it does not feel like burlap. On the upside, the construction is ok, and they are cut higher at the neck, which I like.