I like tank top undershirts as a layer when I'm working, especially in the warmer months as a "sweat catcher". These aren't the softest, but they're plenty comfortable, and at the price they're a great value. Note that they ARE softer than the Fruit Of The Loom ones I bought at Target, which I've since gotten rid of, they were like sandpaper.
Love the top! good quality for the price.