The apparel & textile industry can be broken down into two major segments: the production of textiles and fabric from raw materials and the transformation of these fabrics into clothing and other accessories. The textile section of the industry involves taking raw material, converting that material to yarn, and then dyeing and finishing the fabric made from the yarn. Many textile companies in this industry today are vertically integrated, like the process described previously. Textile fabrics can include bolts of cloth but also materials such as carpeting, towels, upholstery, or even industrial products such as fire hoses. The apparel industry cuts fabrics and other materials and sews them together to create apparel or accessories, including footwear, outerwear, pants, and tops. This industry also includes lesser-seen knitting mills.