Made from cotton. It is unlined, non-stretch and is opaque.em47 - gathered skirt by elly m has a flat-faced waistband with a gathered dress skirt. Falls to approximately the mid-thigh with a slightly uneven hem. Comes in beige or blue.this gorgeous skirt looks great with a cropped tee and printed ballet flats. Add a denim vest and a top knot bun for a stylish everyday look.