This is supposed to be 95% cotton, 5% spandex. There probably is no way to prove what the fabric is made of, is there? This shirt doesn't not feel like there is any cotton it in. It feels very synthetic. While the fabric is thick, it has this flea-market scratchy nylon feel. No, it is not smooth and soft. It is not comfortable. Also, the fit is funny. The arms are a little baggy and short. The shoulders are uneven. The chest and midriff are too tight. I'm a small, trim lady - if you saw me in a bikini, you'd see my ribs - so I can't imagine someone with a little more meat on their bones tolerating this scratchy, constrictive shirt at all. Also, the neck is not really low cut. The collar is visible, popping up under most of my regular neck clothes. Being that it has a cheap, unattractive look, I wear a scarf to keep people from seeing it. It's ugly.Now onto the positive - it IS very warm. This is why I'll keep it. I like to be warm. And after I've had it on for a while, I generally forget about it - kind of like when you were a kid, and your parents dressed you in a shirt or pants you hated. After you've been wearing it for a while, you get over it and go on with your life. All-in-all, as an undershirt, it gets the job done. And I do think that the moisture-wicking claims are true. That's an important feature. But if I had it to do over, I would not have purchased this...I was pleasantly surprised when this item showed up 5 weeks after I forgot I ordered it. I was very hesitant to order because description says "Girls"?? I needed a base layer with a low cut front and back for sweaters since I am always cold. The nude beige color is great and it has the neckline I was looking for. I am a size S or M in misses tops. The body of this shirt has shapewear fabric and gives a nice smooth look without being uncomfortable. Giving 4 stars because of shipping time. UPDATE: Looks like seller has updated product description which is much clearer than when I ordered Nov 2019.It hides under your clothing, gives the perfect shape, it is a low cut so it does not show unless you want to, I have wear it with vest to show it , it works either way, great piece to layer outfits.. however after I washed it a few times, it shrinks , so keep that in mind.Tight but very comfy. Came without tag and the only tag said large... but I ordered a small. It fits tho. LolUnless you are anorexic or don't wish to breathe, do NOT buy this base layer!!!!!I am slender and need more warmth in the winter but this product is totally ridiculous!!Cut too small but then reinforced with tight elastic??, this is more suited for a torture chamber than to wear.Ithis thermal underwear is wonderful, high quality, deep neck, what I really most like is it can slim down my waist. I like it very much!The mid section of this is all elastic. It feels like I’m wearing a corset! It’s extremely uncomfortable and I wish I had sent it backSize too small and I followed the size chart guide