Made of 20 gauge 304 stainless steel for durability. Strong, durable and versatile. High back and sides protect against splashed and shaken water. The tub will have 3 port holes so you can use a 4" faucet or an 8" faucet. It comes with a stainless still plugs that matches the tub stainless so you can plug the port hole that is not being used.