Here at Grizzly's Gifts, this is the softest shirt that we carry. Consisting of 50% Polyester, 25% Cotton, and 25% Rayon, the rayon alone provides the wearer with the subtle feeling of silk against the skin. Making this shirt extremely breathable, perfect as a base layer during fall, or fantastic when paired with a jacket. This shirt will definitely be the gift of the year for anyone on your list, or as a great way to treat yourself