Mostly these shirts have breathable and water absorbent materials. It includes materials that can absorb a moderate amount of sweat from your body while allowing an airy and fresh feel to it. The most common materials used in these shirts include synthetic fibres, miracle microfibers and cotton. Meanwhile, you can also find shirts made of calico and spandex. Each of these materials works well in different situations. For example, you can use a cotton shirt as office wear. However, a shirt made of spandex is better for athletic activities.