100% polyester, but fabric feels like it has some stretch in it. Very lightweight. Generous fit that would likely work well for XL also. Flat waistband front, elastic side and back. Measures about 18.5” across the waist when lying flat. Measures about 24” across widest part of hips. Inseam about 27.5”. Leg opening at hem about 7”. 2-inch side slit at hem. New without tags.