This top of the line Waterproof-Breathable Horse Sheet from Pessoa features a 1200 denier Ballistic Weave outer shell with enhanced breath ability. It has a mesh lining with access to remove horse hair, a removable double VELCRO (r) brand tail cover, adjustable elastic leg straps, hidden elastic surcingles, double front closure, action gussets and rust-proof, powder coated hardware.