The Elite Car Cover itself is made up of three layers. There are two tough yet soft layers of polypropylene, which is an oil based material, with a layer of micro-porous film sandwiched between them to ensure breathability. Ultimately, this allows for superior rain protection along with the ability for moisture to evaporate through the cover. The material is chemically treated to help prevent UV damage and is also great protection agianst bird droppings, the effects of acid rain, damage from tree sap, dust, outright dirt and other harmful pollutants.