the ESU is a kit of standardized parts. The uprights, cross-bracing,and perforated metal backs are all zinc-coated steel. The legs have a nylon glide at their base. The cabinet doors are dimpled and laminated plywood. The shelve and drawer fronts are plywood. All of the plywood comes with a birch or walnut veneer on the exposed faces, while their side and bottom edges incorporate lacquered Masonite panels.