I had been looking for the perfect tee to wear under my scrub top for work and found this one to be the best. It's polyester but doesn't "feel" polyester, it feels more like a blend. It's softer than polyester but more breathable than cotton, a good balance. It's stretchy and form-fitting enough that it doesn't look bulky under my scrub top, and the crew/scoop neck doesn't feel so high on my neck like it's choking me. My one complaint is that not all the colors are consistent in sizing. I ended up ordering 4 of these in the same medium size but different colors, and they all fit perfect except for the Deep Red. The medium was too tight for some reason, but when exchanged it for the large Deep Red it was too big! So I had to just send it back for a refund and now I have to look for a different brand in red. Otherwise, this will probably be my go-to underscrub tee.