Oh so cute ..very soft 60 percent Cotton....So Wear it Declare It Tunic Smocked Tube top or wear it as A Skirt... I think it was sold as a Skirt lol... I wore it once as a Tunic tube top! However you prefer it...I love it as a Top ... Looks great either way! It's that so soft cotton that drapes so well... Vintage as I do believe I purchased it about 2007? I only wore it once and has been stored in my home..I recently moved and not as much space to keep all the things... Your gain! See pics for measurements....it is an XL but has give either way due to the smocking ... would think it would suffice as an Large as well and some Mediums..just see the ruler in the pics... Cute vintage print and on trend now ... Thanks....