It's Vinyl. Don't buy the crap from Ebay for soft top cleaning. Use Renovo Soft top cleaner... buy it from the manufacturer here: http://www.renovointernational.com/products/v_stcleaner.php If you're a perfectionist and have lots of time, u can also get the Ultra Proofer - it protects the soft top from fading and drying from chemical damage: http://www.renovointernational.com/products/v_uproof.php Spyders are great B)