The Deep Blue Winter Coat for dogs is a durable, comfortable winter coat. It is made from cotton duck fabric with a fleece lining inside and soft corduroy around the neck. This dog coat is adjustable and has Velcro straps that make putting on and taking off the coat quick and easy. The coat also has a zipper on top to easily access a harness d-ring below. * Length XS: 10.6 inches Small: 12.6 inches Medium: 15.7 inches Large: 18.1 inches XL: 20.4 inches * Neck XS: 11 - 14.5 inches Small: 14.9 - 18.1 inches Medium: 17.7 - 20.8 inches Large: 19.6 - 23.6 inches XL: 23.6 - 28.3 inches * Girth XS: 13.3 - 18.1 inches Small: 16.5 - 22 inches Medium: 20.4 - 27.5 inches Large: 23.6 - 30.7 inches XL: 28.3 - 35.4 inches