This is not the same as an acrylic showerbase. It is of lesser quality. This base is softer than acrylic, you can almost scratch it with a sharp fingernail. ABS is the same plastic used for your plumbing drains (the black stuff). It is flexible, needs to be set in a massive bed of mortar. It is not as durable as an acrylic base reinforced with fiberglass. My .02. -20 year remodeler......
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