This is an XL yellow raincoat for a large dog. It is made by Lookin' Good and is polyester with PVC coating.  It has decorative silver and blue reflective decoration and features a re-enforced hole for the leash. It has a hood and goes on very easily with just a wide velcro closure under the belly. It is 21 inches from the shoulder to the tail (bottom of raincoat) and accommodates a girth of 26-31 inches.

It is lightweight but very water resistant, more so than many of the nylon raincoats.