This sheet is made of 1200 denier waterproof ripstop poly outer shell with a 210 denier lining. To insure a proper fit for your horse, the adjustable neck with the Snuggit technology. Other features include fleece wither protection to prevent rubbing, crossed surcingles with elastic ends, adjustable and replaceable leg straps, a double buckle front with snap closures, shoulder gussets to allow all the freedom of movement, and a tail flap for tailbone protection.