Material:Polyester and sponge.Neck girth :Neck girth: S about 4.5-6 inches,M about 6-9 inches,L about 9.5-11.5 inches,XL about 11.5-13.5 inches. Measureed by hand,the size maybe have a little errors. Please understand! Outstanding sponge filled E-collar for small medium large dogs and cats. This protective cone for pets is just what you need for the most comfortable and effective protection during recovery. Your pet won't be able to bite injured areas. This Elizabeth Collar is much more comfortable than others that use stiff plastic or coarse fabric. The cone is so comfy that your pet will look forward to wearing it. The colorful flowers designs is very cute. They are all attractive and fashionable. Wonderful gift for your baby pets dog when they need recover.