A:AnswerThe label says ‘Polyethylene Vinyl Acetate’. The red cover is a nice, smooth vinyl that looks similar to leather, with attractive stitching. The inside is a gray, soft, felt-like material. Strap is black elastic. Semi-rigid case that holds iPad is black and slightly flexible with an open-weave pattern for air circulation, and is attached to cover. Easy to position iPad for horizontal or vertical use, as cover bends easily to become a stand.