Memory foam padding covered in soft suede like fabric. Looks great and i only have one comment. Regarding the toilet lid cover, it is a flat oval pad that straps around the lid with 1" wide elastic band. Not the traditional wrap around type. I thought it was strange when i first put it on, but it fit neatly and looks good. The gray color fit with the elephants on my shower curtain and the square patterns made it even more perfect.