StarBoard
Hi Todd, StarBoard is a plastic-type material that is sold in sheets; It is easy to work with (to cut, sand, drill, put edges on, etc)- It handles almost exactly like plywood, but I think it's a bit stronger. It's impervious to water damage (Important for any piece that covers the "bilge"), but it does scratch/scar pretty easily. I covered the sole boards in my H23 with a carpet runner to prevent scratch damage to the boards. The big drawback is the price- To get pieces big enough to make sole boards out of, you have to buy almost twice as much as you need (The smaller sheets are about 1 1/2" too narrow), and this gets quite expensive (about $49 per sheet at my local West Marine). Of course, If you're handy with woodworking tools, you can use the remaining pieces to build handy things like a binocular rack, or drink holders, or anything else made of PVC that they sell for way too much money at your local marine store... Next time you're at a West Marine, ask the sales people about StarBoard- They should have some on hand.--Jon BastienH25 'Adagio'