Cotton terry on one side, soft flannel on the other side. Terry is great for the main job, and the nice, smooth, gentle flannel is great for the final touch-up details. White cotton is the best color for wipes, so you can see what you are doing. 5x8 inches, approximate measurements before washing, and they will shrink somewhat. Thicker than most wipes. Because they are actually two different fabrics, the sides will each shrink slightly differently from each other so expect some edge curling after washing, which is fine. Link to the Unbleached Two-Sided Wipes. I love this size, the feel, and the practicality of the 2 different sides. May fit in your wipes warmer without folding. This wipe is Karen's favorite, because I find it easiest to use several wipes per poopy change, grabbing a fresh wipe as needed, rather than folding a larger wipe over and over. These wipes are substantial and thick enough not to soak through. To me, flannel on one side and terry on the other has the best "feel" for the job. Suggested amount: 4 packs for a young baby, 3 packs for an older baby. 100% cotton, exclusive of trim. Made in Pakistan. Don't flush them. Wash them. 100% cotton. White on left, unbleached on right. White are thicker because they have woven terry which grabs better, whereas unbleached have thinner knit terry on the reverse side.