An animal identification ear tag is disclosed. Ear tags may be formed with a male component that is configured to penetrate the animal&rsquos ear and be held securely in place by a corresponding female component. In some circumstances it may be desirable to have a panel included in the ear tag. It may also be desirable to improve the visibility of tagged animals by optionally attaching a reflective element to the animal. The tag includes a reflective panel (2) and an attachment device (5, 6) configured to attach the panel to an animal&rsquos ear (4). The panel is formed from at least two layers of material and includes a plurality of chambers defined by the at least two layers of material and bordering seams that fuse the at least two layers of material together. The tag may include identifying markings (7) and or an RFID. The panel may be retro-reflective.