Black Polyurethane body. This is during the polishing process, you can see it is not even clean. The front came out like black glass. I smoothed the orange-peel with 1500 grit wet, then 2000 and 3000. Then I switched to the random orbital with a red sponge cutting pad and Turtle Wax rubbing compound that claims to remove 1200 scratches. Shouldn't be any 1200 scratches, since I started with 1500. That came out shiny, but with swirl marks in the light. Then I switched to another red cutting pad with Meguiar's Ultimate Compound, and finally a softer yellow pad with the same Meguiar's. At that point, it was pretty much a factory finish. I didn't work as hard on the back, it is nice, but will soon enough encounter a zipper or belt buckle, so the effort would be wasted.
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