Polo Ralph Lauren made in Italy (by Corneliani) in a standard year-round navy twill wool. It's got one of the best lapel rolls I've seen. Double vents. Awesome soft, natural shoulder. It's been slimmed pretty considerably so it might work as a 40L. Check the measurements. If you buy this, I will throw in the university stripe OCBD I've for sale for $10 extra (assuming you want it, it fits, etc.) Measurements: Ptp: 21" Sleeve: 25.5" (1" to let out) Waist: 19.5" Shoulder: 19" Length: 32.5"