Cotton Made of 100% cotton. Bill measures 2 1/2" long Comes in ONE SIZE FITS ALL with adjustable plastic strap at the back Yacht much? You will once you've seen yourself in this hat. For your fantasies of being at the helm of a huge yacht with numerous crewmen at your beck and call, you're going to need this hat. This detailed hat has everything; ship not included. The crown is made of a cool white cotton, with a patch of gold stitching on black fabric, at the front of the hat. The 2-1/2" brim is covered in a stark black cotton, to match the background of the patch, with beautifully detailed gold leaves embroidered onto the brim. The hatband is also covered in black fabric, with a matching gold elastic band fastened to the band with two simple fabric covered buttons. The inside of the hatband is lined in padded cotton for comfort.