The brand name (Comfy) says it all! A mid-dark brown cotton skirt (the light in the photos washed it out a bit), full circle, with interior ties that allow you to play with the folds. This is a great skirt for hot days: light and flowy. Waist is elastic; 14.5 inches, unstretched, from seam to seam across the front. Lots of stretch. Made in the U.S.