MATERIALS:Hat is 100% Acrylic, Mittens/Gloves is 95% Acrylic,5% Elastane.High quality,comfortable and eco-friendly fabrics SIZE :S size hat and mittens fit 18months to 4 years old for Most of babys and tollders;M size hat and gloves fit 4-8 year old for most of little boys and girls. Kids hat and gloves set has good stretch . it is easy to put on or take off £¬wearing will not be tight and very comfortable. Best gifts for boys and girls