the label reads "made in cambodia/90% cotton/10% spandex"
ordinarily i'd say thats a good mix but i'm having trouble feeling much cotton in these briefs. the material is extremely thin, its hard to feel any cotton at all. the fit is great; the length is great, and it holds the thigh better than the overpriced thick cotton grey ones from CK. the 2-pack i got was grey/red. i like the grey; the wife has made a remark about the red--more than i could hope for at my age i guess

UPDATE: After a couple of months, I have ordered 4 more--all different colors, including flaming orange!--and awarded another star. I think that after a few washings the material softens just a bit, and the cotton starts to make its presence felt. No comment on the longevity, yet, but since I can get 4 pairs of these for nearly the price of just one of Calvin's Long cotton boxers, that isn't heavy on my mind.