The term flannel originated in a 1503 record of expenses belonging to Elizabeth II, the wife of King Henry VII. It was written as fflanell, with other variations at the time being flannen, flannion, flannin, flanning, and flanell. The Oxford English Dictionary suggests that fflanell likely comes from the Welsh word gwlanen, which also meant “flannel”. This Welsh term is derived from their word for “wool”, gwlan, which can be traced back to Proto-Celtic wlana and Proto-Indo-European hwlhneh, both meaning “wool”. Some linguists propose an alternative origin, suggesting that flannel comes from the Old French word flaine, referring to a type of wool. However, the OED explanation remains the most widely accepted.