This is a two drawer filing cabinet made of 3/4" birch plycore plywood and clear pine. It is finished in a natural colour with three coats of satin polyurethane. The drawer sides and ends are 1/2" x 6" clear pine with prefinished 1/8" masonite bottoms and the fronts are 3/4" clear pine. It also has full extension drawer slides. Overall height is 30" and top measures 19"wide x 25"deep. It is for letter size files and has hanging folder frames as well. To make it a legal size cabinet it only requires 3" added to all the width measurements.