Said to be plastic but looks more like reinforced cardboard. I'm glad I have the one with the tip because without it it looks like a piece of junk and definitely not worth the price. I didn't take the top off for the first few days to allow my new kitten to get used to it. . He immediately liked it, although you have to jump to get in and out - he coped. The addition of a top makes this item more durable and less cheap, but it's not plastic. On the top stood my 26 year old 1.5 year old (for a moment). A bonus and the real reason I bought it was the charm of easy cleaning. I'm happy with that, although technically you could probably use the earbuds in a cheaper box. I'm not upset about it, but I'm not thrilled with the price tag for the quality of the material for the "box" itself. quite large. It's not a problem for me, but if you're short on space, it takes up a lot of space.
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