This is the same Splendid that makes clothes for grownups. Splendid has retained its softness in its clothing for kids. No matter what pieces I bring home for my daughters they always choose the Splendid first. This Splendid Littles Solid Legging is just wonderful - soft and lightweight. Splendid Littles runs small so order up if in doubt. 50% modal/50%cotton. Made in the U.S.A.