New with out tags Smooth calf leather that looks more taupe than gray to me depends on lighting in my opinion. Please make note color could be different in different lighting settings ❗️❗️ some may call it taupe some may call it fog gray or some may call true gray just wanted buyer to beware color looks different in different lighting ❗️❗️ Inside zip pocket Zip-top closure, fabric lining Handles with 7 3/4" drop Strap with 22" drop for shoulder or crossbody wear 11 1/4" (L) x 7 1/2" (H) x 3" (W) Dustbag and Coach care card Please use zoom to see pictures they are part of description it looks more taupe color than gray to me . 🌺It depends on lighting when looking at it ❗️ Thanks for looking