Thick and strong polycarbonate, but flexible enough to follow the slight curve of an RV roof. I installed over a closed cell foam gasket to ensure a seal and seal (first picture), then applied a self-leveling sealant lap around the perimeter and a scoop to the head of each bolt. It's also a superbly clear skylight (see the third image if you look up through the skylight from inside the RV to see the trees and sky). This last picture also shows the skylight inner panel available from the same manufacturer (ICON).
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