Elastic Therapy Tape is a thin, stretchy cotton tape that stretches to 140% of its original length. As a result, if the tape is stretched longer than its normal length, the tape "recoils" after being applied, creating a pulling force on the skin. This elastic property allows for a greater range of motion than traditional white sports tape and also retains for a long period of time before repainting.
Designed to mimic human skin, the tape has roughly the same thickness and elasticity, and can stretch 30–40% longitudinally. It is a latex-free material with an acrylic adhesive that is heat activated. Cotton fibers evaporate and dry faster, resulting in longer wear times (up to 4 days). It is claimed that how the tape affects the body depends on the location on the body and how it is used; presumably, stretch direction, shape and position all play a role in the tape's assumed function.