No. It's just a sheet with no lining at all. A sheet would be similar to the windbreaker you might wear on a chilly fall day, but it's not meant for really cold weather. I typically use a sheet on my horses who I want to stay sleek (don't want them to grow a full coat) when the weather is about 45 degrees. It really doesn't provide much warmth at all. What you are looking for is a BLANKET, not a sheet. I would choose a medium weight blanket, which typically has about 200 grams of filling.

In fact, putting a sheet on a horse with a thick fuzzy coat may actually make him COLDER than just leaving him naked. You see, the sheet will squash his hair flat. The air spaces in that fluffy coat are what provide insulation from the cold, so squash the hair flat and the coat can't fully do it's job of keeping your horse warm. A blanket adds more warmth to make up for flattening the coat, but a sheet doesn't really add much warmth at all. So the net effect may be a COLDER horse.

Here's the blanket that's just like the sheet you wanted: http://teskeys.com/teskey-s-600d-waterproof-horse-blankets.html . It looks like it might be a good blanket but it's hard to tell. They don't say if if has leg straps (which you need if you are going to turn your horse out in the blanket) or how much fill/insulation the blanket has. I would make sure you can return it if you don't like it. If your horse is pretty easy on his blankets, 600 denier like this would be fine. Denier affects how "tough" the outer surface is to resist tearing. My horse rips through 600 denier in under a week. I recommend you shell out the extra money for 1000 denier (like Rambo/Rhino brand) or even better Dover's Northwind blankets which are 1680 denier. Even my horse hasn't managed to rip that one yet! Northwind link: http://www.doversaddlery.com/product.asp?pn=X1-24511A