Material girl - she's in front with the top down (7)
I believe the answer is:
hessian
'top down' is the definition.
The answer and definition can be both man-made objects as well as being singular nouns.
Perhaps you can see a link between them that I can't see?
'material girl she's in front' is the wordplay.
I cannot quite see how this works, but
'girl' could be 'sian' (girl's name) and 'sian' is found in the answer.
an anagram of 'she' is 'hes' which is present in the answer.
No letters remain.
This explanation may well be incorrect...
'with the' is the link.
Can you help me to learn more?
(Other definitions for hessian that I've seen before include "Hemp, jute fabric" , "Coarse jute fabric" , "It's rather like sacking" , "Coarse jute/hemp fabric" , "Cloth made from jute" .)