It's a $40 slab of wood but it's a very nice slab of wood. The wood is treated but it isn't a thick glossy laquer so the texture of the grain still comes through and your hands don't get all sweaty and stick to it. It sits perfectly flush with my Majestouch 2 TKL and is just the right shape to put your hands in the right angle for typing without effort. I haven't tried any of the other wood wrist rests but it's way more comfortable than any of the foam or bean bag style rests.