I have found a business than will make custom kilt liners for us in Mt. Morris, NY. - Katies's Mercantile
I worked with Katie and I think we have it down pat.
The turn around is quite fast, but will slow a bit during planting and harvesting seasons.
Covered elastic waist.
They have a wide variety of fabrics and colors to choose from.

My preferred fabric is the heavy t-shirt cotton type knit. Will sop up a lot of sweat and body oils, keeping the kilt clean.
If you get this, and intend on drying in the dryer add an inch or two to the length - it shrinks in length but not width.
Hang dry it stays true to length.

Current price is $12 each plus shipping ( which is actual postage estimate )

To order, e-mail Katie with questions and your needs.

I specify material, color, waist, length and 60 inch hem circumference.

Payment is by Paypal - she sends a bill.

Web Site: www.katiesmercantile.com The kilt liners aren't there yet.

Email: katiesmercantile@hotmail.com