Super-duty nylon outer shell. Combination of PVC and polyethylene foam inserts. Segmented foam at back bottom for increased comfort while seated. 4 woven straps with quick release buckles (3 buckles on Canadian Ladies PFD). Armholes cut large for riding comfort. D-ring for lanyard connection and at back neck for goggle-to-PFD attachment cord. * U.S. Coast Guard Approved!