Soft merino wool on the outside and even softer cotton next to your legs on the inside but only one layer of knit how do they do it just to prove that they are one of the masters of sock technology falke has developed these new soft merino wool tights said to be even softer and more luxurious due to the special finishing process designed to keep legs super warm and super comfortable the opaque soft handle fine mesh structure offers a perfect fit and feel while a deep ribbed comfort top