M: 33.1 - 35.0 inches (84 - 89 cm), L: 36.2 - 39.0 inches (92 - 99 cm), XL: 40.2 - 42.1 inches (102 - 107 cm), 2XL: 43.9 - 47.6 inches (109 - 114 cm), 3 cm), 3 inches (12121214 The material is 100% cotton, and it is soft to wear. Button-front closure.Please enjoy the size of this product as it comes in many sizes.