I have no idea really, it doesn't say, just says to supervise pet when playing with it to prevent accidental swollowing. This is a sort of slippery material with 100% polyester filling but it doesn't say what the outside is made of. I have sold about 6 of these and my little terrier has one she plays with constantly and bites/etc. so far she hasn't torn it. Dogs seem to love this material but I don't know if a big dog could chew it up or even a little one. Mine seems content to bite on it and shake it/etc and we have had no problem. I have one buyer who bought 2 of them, one a frog and one a racoon made out of the same material because her dog loved the frog so much.
Yes, the cat is new, never saw it before, but I did have a green frog, a grey squirrel and a grey racoon. I may have another racoon here and I have one more cat, I can look for another frog or squirrel, I saw them the last time I shopped but just got 2 of the new cats.