Cajónes are most often made of solid wood or plywood, but sometimes fibre-reinforced composites such as MDF are also used.While there are exceptions that prove the rule, it is generally true that instruments in the budget to medium price range most often consist of birch or beech plywood, and sometimes MDF. Solid precious wood is more frequently used in the premium range. The thickness of the material usually increases with the price, and the stability and sound focus along with it.
The playing surfaces are almost exclusively made of thin plywood. The material used is again dependent on the price range. Thickness, number of plies and the wood used determine the playing surface's resonance behaviour and therefore greatly influence the cajón's sound characteristics. Due to the almost limitless choices involved in manufacture and processing, it is nearly impossible to arrive at rules describing which material results in which sound.
To improve visual appeal, top-of-the-range cajónes are often finished with a veneer of precious wood.