I am a Merino disciple and was attracted by this product since they claim a polyester and merino confection. This top is made of two layers of material, I wear similar 2 layers underwear and the first layer (in contact with the skin) is made of cotton. I appreciate such confection. Be aware with this Kombi Rover, the Merino is a scared 20% part of the external layer, all the rest is polyester and the feeling on the skin is harsh, comfort is compromise for me. I would not pay more (20$) and probably this piece will stay at the bottom of my drawer, pulled out only when all of my 100% Merino underwear's will be in the dirty laundry basket !