THIS IS A BRAND NEW WITH TAGS Tasso Ella Mens brown and blue mens shirt in a size XXL. The shirt is 100 % cotton. If you flip up the cuffs of this shirt is a contrasting blue. The shirt says 18 to 18 1/2. This shirt measures 27 inches from armhole seam to armhole seam. This shirt comes from a non smoking home. All items that are purchased and paid for are shipped out the next business day. Thanks for looking.