Wood - chipboard with artificial veneer. The legs are made of hollow plastic. The plastic isn't exactly stiff (meaning it doesn't break easily). But they look pretty good and are very functional side tables. Some complain that it requires a rubber mallet to assemble, but mine didn't require a rubber mallet or other tool. Maybe it depends on which style you choose? I just screwed the legs and viola! This makes these tables definitely worth their price and they look great. If you expect excellence from a pair of $30 tables, then your expectations are unrealistic.
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