This is a men’s size XL referee collared shirt. The brand is Empire Sporting Goods. This shirt is 100% Polyester, with a 7 inch zipper. There are three light stains on the front, please see the picture where I am pointing them out. There is a tiny hole on the back lower right side, please see photo of me pointing it out. Despite these two problems, this shirt looks crisp and ready for the field. This shirt measures, while lying flat, 26.5 underarm to underarm and 30 inches long. Please view all photos and ask any questions before buying.