On the good side, it is very fluffy. I thought it was microfiber but its more like a nylon. Rocks back a little when you lean which I like. I wish the backrest didn't move forward and back so easily; anytime I touch it, it changes the amount of recline. Then you have to adjust to where it was before. Needs a fixed lever for the recline adjustment rather than just a light push. Edit after using for a few days: After sitting in it for a few days of work, my lower back really hurts. If its for long term use or desk job, I wouldn't recommend. It's ok for short gaming sessions but for longer than an hour it gets uncomfortable. No lower back support. A little pricey for the lack of comfort. Also it only does about 3 recline settings that click into place. One is very reclined, one is a little too laid back to work, and the third is straight upright, with the headrest pushing your head forward which I did not like. If there had been a lower back pillow on there, it would have been better I think. I posted pics of the three reclined positions. At least the kitten liked it. lol