Epoxy over Polyurethane foam. Brand new, never waxed.
Should be a good beginner/transition board for someone less than 175lbs, or an intermediate board for someone in the 175 to 200lbs range.
Board was shaped from a 92 liter blank, so should be around 70 to 75l finished. This is a board that I shaped, you can see more details about it at: https://www.instagram.com/p/DTuG6DOEdzA