100% Poly Vinyl Alcohol. Imported. Constructed from Frogg Toggs's exclusive, hyper-evaporative material that retains water while remaining dry to the touch. Wetting the towel in cold water will allow it to activate quickly and cool up to 30 degrees. Provides 3 to 4 hours (depending on conditions) of cooling relief while enduring outdoor heat and/or high levels of physical activity. Perfect for working in the yard, sporting events, working out, golfing, fishing, camping, hot flashes and more. Absorbs up to 8 times its weight, can be reused over and over and stored in the included hard plastic tube.