It is plastic/polycarbonate, and the matte black version has a soft touch rubberized finish. I got mine last week, looks like a high quality product, just waiting for my SGS3 to see how it fits/protects. They shipped quick, responded quickly when I emailed them about a mistake I made on the order, received within 2-3 days, free shipping. I also ordered their screen protector appears to be similar material/quality to my SGP Ultra Crystal I have on my current phone.