The natural substance of montsuki kosode is cotton, silk or another material, while the best-quality cloth used for the kosode is the special silk cloth called "habutae" (a smooth, glossy silk cloth that's finely woven), and habutae's formal color is black when the solid-color type is chosen.
生地は木綿、絹などがあるが、最礼式は羽二重と呼ばれる特殊な絹織物で、無地の場合、色は黒が正式とされる。