Very cool vintage Y2K belt by Paul frank. Fully reversible, the buckle swivels around. Black vinyl with top stitched words on either side. Buckle clips in and secures with hidden hook to attach to adjustable holes on the band. Can be worn around the hips like though belt loops or as a waist cinch depending on preference and your measurements so consider that when checking fit. 
Marked: Paul Frank 100% vinyl made in China
Marked size: S
Fits 32-37" waists  on 1" spaced holes
Total length: 42.5"   
Width: 1 3/8"  
Condition: Excellent. Minor wear - has the very fainted scuffs