Soft stretch poly base, woven nylon straps, and coated carbon steel D-rings.

Harness Without Neck Buckle:
XS: Neck = 8"-11", Chest = 12"-15"
S: Neck = 10"-14", Chest = 14"-22"
M: Neck = 12"-18", Chest = 18"-28"
L: Neck = 16"-21", Chest = 24"-38"