The price of this simple crew neck top is very low for merino wool. However it’s not as soft against the skin as other merino tops and is slightly scratchy in places. This may wear off after a few more washes but other merino wool tops are comfortable when new. As it is I’d rather wear it as a second layer, a function it performs well. Like the other tops made from this weight of merino it’s quite warm and so best for cool weather. The fabric stretches and the top is quite close-fitting. The side and shoulder seams are offset. There is a zip neck version for £10 more, still inexpensive for merino.
The cost makes this top worth considering but the feel puts me off recommending it as a next to skin layer.