This is a Flush Rear Roll Pan manufactured or distributed by VSaero primarily made of Urethane material. VSaero Urethane parts are manufactured polyurethane and manufacturerd in the USA and warehoused in Las Vegas Nevada and Southern California. All urethane parts are made of virtually indestructible Poly-Urethane, which is far more durable than conventional FRP fiberglass. Unlike fiberglass, Poly-Urethane is very durable and extremely flexible and forgiving. Urethane is recommended for daily driver vehicles.