Solid stainless steel. Notable is the handle with a one-hand strap in the top center that inserts into the sanding surface to reduce work piece slippage. Not listed in the product description, the steel plate has four 3/16" corner holes to allow for the installation of a sacrificial plate. Now that I have it in front of me I really appreciate the swiveling rubber feet and there are no sharp edges anywhere. I am 80 years old and a retired carpenter/joiner. I'll never take full advantage of this, but I certainly wish I had made this purchase a few years ago rather than the numerous cheaper investments in saws I've made, but now I'll go out in style :) Fantastically solid nonetheless that the delivery was the worst I have ever seen. [Two steel saws (13 pounds each) were simply thrown into a battered box twice as wide as required without the manufacturer's packaging.] Okay, enough on the shipping problem.
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