Keep your furry friend clean and comfortable with Top Paw's disposable dog diaper. This unisex diaper is perfect for female and male dogs of size medium, with an 18'-26" waist. The diaper is made of soft and absorbent cotton material, ensuring a snug fit and efficient. This is a new package however it's been opened and donated to the shelter. To the best of my ability I count 28-29 diapers. I've priced accordingly.