Exactly the same material as the other brand we all know, but half the price, like somebody already said. Does sheep skin is soft and buttery and the well lining is thick and cushy, though slightly less soft than the leading brand. The exterior is even more velvety, though. And the way the fur can be turned down at the split top creates a more stylish look than the straight-across Classic. I am normally an 8 1/2 so I ordered a nine because they don't have half sizes. The boots I got are slightly long but a little narrow, surprisingly. I don't want to go all the way from an 8 1/2 to a 10, though, so I am hoping the sheep skin stretches like it usually does in the brand I am used to but can't always afford. Also the boot is a lot lighter than pictured. It is like a light green olive or moss color, which will make it match with different outfits than I expected and I have already experienced that it makes it a little more difficult to keep clean. I used an sheepskin suede boot cleaning kit, and spots have cleaned up nicely. I just prefer a darker boot without so many spots but, at the same time, this is an absolutely gorgeous color and a great boot! I highly recommend giving this a try.