It accommodates a waist of approximately 32 to 40 inches...generally Small to Medium...There is plenty of room (additional holes) for a smaller waist, but room for only one more pair of holes (at the tapered end), adding one more inch of girth. (Have a shoemaker punch or drill additional holes.) This belt has lots of room to go smaller, but just one more inch to go bigger.
Not cheaply made, it is solid and stiff, and will take time to break in.
Super cool looking belt - no brand advertising on it. It is in very good condition; it does have some slight discoloration on the belt loop.
If you are looking for a flexible and comfortable belt that has a lot of 'give', this may not be for you. This belt is SOLID.
I included the care instructions as well as the form I had filled out when I bought it.