Wear this cotton wig liner under your wig for maximum comfort. Made from breathable fabric, this cotton wig liner is perfect for sensitive skin. Designed for partial or complete hair loss. Cotton offers up a great head feel as well as staying breathable during the hot summer months. These also make excellent inexpensive sleep caps if your head gets cold around the house. Soothing on sensitive scalps. Feels like a comfy t-shirt for your head!