Dri-Balance is double layered, structured to create air pockets to move moisture away from your body and allow air to pass through. The skin side layer is 100% polyester microfiber that is plaited to an outside surface layer of 100% combed cotton. Moisture is moved from the skin to the cotton in 3-5 seconds. The inside poly layer dries from body heat keeping the wearer dry and cool. Tagless as always.