The basic Polo Shirt is possibly the most commonly produced and garment in the world. Its an essential piece of any wardrobe. The most commonly used fabric to produce basic Polo is the 100% Combed Cotton 30s, a fairly light-weight fabric with medium durability for regular daily wear. But the available range goes from 20s to 60s, where 60s is the thinnest, which is considered Cotton. More expensive than other cottons but it feels soft, perfect for that high-end luxury quality feel.