Yes, surf-style wakesurf boards are pretty much smaller scale surfboards with different design characteristics for riding a boat's wake instead of a natural wave.The materials used for wakesurf boards are exactly the same as surfboards. EPS foam and Epoxy resin is the most popular materials to build wakesurf boards because they are stronger than Polyurethane and Polyster resin boards. Wakesurf boards are built the same was as surfboards as is fully described in our Surfboard Building Guide, Design Guide, and HELP CENTER answers