Based on similar J. Jill quilted vests, the material is typically a blend of synthetic and natural fibers. Other J. Jill quilted vests are made from 100% nylon for the shell with a polyester lining and filling, sometimes with a cotton lining and a polyester filling, or a cotton-polyester blend. One listing for a similar blue J. Jill quilted vest specifies the material as 100% polyester.