The finish on the brown side looks nice. Kind of a semi-gloss. Black side is matte. Materials appear to be good quality. Buckle seems high quality. Both belt and buckle are a little beefier than I thought they would be from the picture, but still works fine for semi-formal. I think of my waist as a 38. Sometimes my 38 pants are a little loose. Rule of thumb is buy 2" longer than waist size. Probably not for this belt. The 40 is too long. I am on the last hole and it is still a little loose. Wearable. But this one runs a bit long. A 38 probably would have been a better fit.