For the price I expected the laminated particle board and from a distance it looks fine. Assembly wasn't difficult but took a fair while. For one of the full view pieces along the front and top of the unit the receiving holes for the provided screws were way too big and offered nothing for the screws to bite into. The doors rub along the bottom no matter how much hinge adjustment is made. 

Pros: Decent price for a basement or garage unit, seems sturdy enough for my 42" tv. 
Cons: Poor door alignment and over large screw holes for some assembly.