Heavy gauge canvas fire resistant with liner . Does not include poles. This is new and has never been unboxed. It is an extremely large tipi and has been in my storage locker for 7+ years. It was ordered from the US and is top quality flame retardant canvas. The going price now for this tipi is about $2700 US . I will not accept lowball offers . This was a dream of my ex wife and I ended up with it. If you are interested in this I will go to my locker and get more info from the mailing label and inserts. I think it was ordered from nomadic tipis. She only went for the best