A. Incoloy is a type of extra high-grade stainless steel that helps extend the life of the element, resists burnout and the effects of sand or lime over time. For these elements, incoloy pertains to the element coil, not the threaded base of the elements. The extra low density heating elements are made of incoloy, the threaded base is stainless steel with chromium plating. The normal low density and the high density elements are non-incoloy. Non-incoloy element coils are copper on the inside with a nickel plating on the outside. The threaded bases for the low and high density elements are made of zinc-plated carbon steel.