100% Merino Wool - superior wicking and odor resistanta Natural sun protectiona Breathablea Flat-seam construction that fits with helmetsMerino wool is famous for being both thinner and much softer than regular wool, which makes it ideal for next-to-skin apparel. Warm enough to wear alone and thin enough to layer, the Merino Headliner is breathable, odor resistant, and offers amazing wicking for its weight. With an incredible warmth and comfort factor this is the ideal liner that fits easily under hats, helmets, or any other headwear.Recommended for: wearing alone on cold days or layering for extra warmth.