FABRICOil Finish Rugged Twill, 22 oz. 100 cotton twill, 2 ply by 3 ply, paraffin treated for maximum water repellency * LEATHERGenuine Bridle Leather, 100 cowhide, vegetable tanned * Middle size of our 3 briefcases * Double layer of fabric on the bottom * Two-way brass zipper with leather pulls