Cotton gabardine usually is 100% cotton the only difference is that-- it is made with a twill weave. It is a blend of tightly interwoven filling that can be cotton, wool, silk, rayon(tree cellulose), wool, or nylon thats unseen from the back. Sort of like a doubleface. The finnish is a water repalent microfibre. Gabardine is most commonly used in men's suits and evening shirts.