I too have NO idea why one reviewer complained about this hat. Especially for the nice price providing excellent value.XL fit my large 7-3/8 head great, with a bit of room left over, but i do have little hair on my head.With 'ear-band/flap' up, tips of my ears ' can ' be tucked under. Flap/band down covers my ears nicely. It does not hung ears very tightly. So ineffective on a motorcycle or facing a gail force wind. But perfect for a cold day. Was out in light rain, 55deg, weather yesterday evening, and hat performed well. The bill is some type of black vinyl, but looks good and water ran right off, nice.I would recommend and buy again.I had a lot of trouble finding a hat like this! i was shocked to to realize the daunting task. Was looking for: A hat with a bill, pull-down ear band, gore-tex or at least wool, with some insulation. Sounds easy but it wasn't. This is a close as i got.I would have liked more room in cap, more of a saucepan top as opposed to the baseball 6panel style that this hat is closer too, but it's not the hat's fault. Band could be a bit wider, but is as shown. But that's it. Great Hat. and inexpensive....and shipped very quickly with out PrimeIMO seems good quality and i expect it to last some time .... have to wait and see about that.I am happy with it