60% PVC,40% Neoprene Imported Durable and quick drying neoprene fabric that is UV and stain resistant Soft closed-cell PVC foam inside the front panels and lightweight EPE foam inside the back panels with stretchy fabric closed sides for safety Heavy-duty zipper closure with two adjustable fit straps connected with convenient quick release buckles, plus a convenient safety D-ring on bottom of vest to attach a boat or PWC marine kill lanyard Type III USCG approved PFD