I think that you'd have hives or some sort of skin breakout if you had an allergy, so you're probably just sensitive to the wool [as I am...I have the same discomfort with acrylic]. J'Dez [if they're still in business] makes cotton kilt liners that are not too expensive, but these simple garments are very easy to whip up if you have any proficiency at all with a sewing machine. Scroll through the kilt wannabes to the bottom of the page.