These bags are made of 100% cotton flannel fabric with a jute tie. They can be used over and over again and replace the plastic coated store gift bags commonly used. They come in 4 other sizes, including x-small, small, medium and x-large. The dimension listed is width x length and measures from the jute tie down with the ruffle giving a little extra length to the bag. There may be small variations in size due to when making them I always try to use up as much fabric as possible to reduce waste.