This item is made in the USA of 100% wicking Coolmax® Polyester "Micro Mesh" fabric. The entire Helmet Liner is made of Coolmax® material for ultimate wicking. The Helmet Liner is lined on the inside with an absorbent 1 1/4" Circular KoolFit® elastic sweatband which will absorb the sweat and move it towards the Coolmax® Where it wicks away. Comes with an adjustable elastic drawcord for comfort, no tails to tie !!