icebreaker has the world’s best merino wool base layering system. Our men’s base layers feature only the world’s finest merino wool, sourced from New Zealand. Merino wool makes for the best base layer due to its moisture wicking properties and industry-leading breathability, making it one of the best skiing base layers. Designed to keep you comfortable in even the most extreme weather conditions – hot or cold – our base layers are also odor resistant, so you’ll stay smelling fresh after a long day in the mountains or a hard workout at the gym. Stock up on our different styles including wool long underwear and long sleeve and short sleeve tops. Wear them for running, backcountry ski tours, mountain biking and more. Pair them with our men’s fleece jackets and vests to create an extra-warm, moisture wicking base layering system.