Really nice brushed fabric that looks like ultrasuede and seems very durable.  I needed help in assembling the item, as my mattress and box spring were a bit too deep for the legs.
My only issue is that because my mattress and box spring are a bit deeper than usual, the headboard fits on top of the mattress making it difficult to change sheets.  
Worth the extra effort and a lot of look for the money.  very luxurious.  it makes the room

Cons: Legs too short for deep mattresses & boxsprings