Made of a very thin 100% Polyester, it's not exactly high-end. And it took me at least an hour to iron out its tons of packaging wrinkles. In so doing it lost its box-pleats, because re-creasing them would've taken another 2 hours. On the other hand, once on the bed, the former box-pleats--now ruffles--actually fall nicely, since the box pleats are sewn into the upper part of the peplum. But it's not the look I sought; I wanted a flat, box-pleat look the photo indicates. The fact that the item sits near the floor, far from the eye, a visitor can't really tell its a low-quality polyester. So it looks nice I suppose. But so that you don't have to endure all the ironing I put in (and cutting all its loose threads), I don't recommend it. Look for a natural fabric or at least a blend w/natural fabric so your bed can "wear it with pride" instead of resignation! And if you have a steam presser, use it instead of an iron to remove packaging wrinkles.