It is made of breathable micro-perforated material, on which there are 32 magnets that develop "a power of 2400 Gauss each" (see my leaflet), distributed at the level of the latissimus dorsi and also of the lumbar part and the shoulders. I think it's a very useful and effective material! After an effort, it accelerates the elimination of toxins, it reduces pain and congestion which is a good point. But it can also be used in preparation, because it allows to prepare the muscles and the tendons to the effort, it also helps in the stimulation of the circulation of the blood. I strongly recommend it for horses that do a lot of sports!