If you are wondering what skateboard wheels are made of, you would be surprised to know that the toughest skateboard wheels are made of plastic or polyurethane. Polyurethane is essentially a polymer. Polyol and isocyanate are combined to make it. This substance delivers the ideal balance of traction and smoothness for skaters. Due to the elasticity of these wheels, you can achieve the most controlled twists and maneuvers without slipping.