Flannel is a soft woven fabric, of various fineness. Flannel was originally made from carded wool or worsted yarn, but is now often made from either wool, cotton, or synthetic fibre. Flannel may be brushed to create extra softness or remain unbrushed. The brushing process is a mechanical process where a fine metal brush rubs the fabric to create fine fibers from the loosely spun yarns. What makes a good gift? Flannel Shirts for Men make a perfect gift, and they are very much in the latest fashion.