Low grade stainless steel with rough edges. [SEP] Do not give this to a teenager to use, or elderly. It’s definitely steel, but low grade, and some of the tools are not smooth at all on the edges. Oh, let’s talk about the cutting tools for calluses, corns etc., way to sharp to give to anyone under 17, or anyone actually. They will cut you easily. The little sleeves that hold the tools, well let’s just say it’s hard to slide them out. I’ve cut myself on some of the tools on the left side just trying. I’d up the money, and buy a better set.