Material: Real Leather / Synthetic Leather. Suitable for 38" - 40" Chest 18.5" (47 cm) 26" (66.04 cm) 26" (66.04 cm). Suitable for 40" - 42" Chest 19" (48.2 cm) 26.5" (67.31 cm) 26" (66.04 cm). Suitable for 42" - 44" Chest 19.5" (49.5 cm) 27" (68.58 cm) 27" (68.58 cm).