Bath Bliss' Shower Liner made of 100% PVC is a durable, long lasting liner that gets the job done. This specific liner is extra long which is perfect for taller showers; wont drag all over the floor. 3 large magnets/heavy gauges helps keep it in place, and the 12 metal reinforced eyelets prevents tearing at the top. Liner resists mildew keeping the shower and bathroom clean.