i have this thing about gerstner tool boxes. i have 3 gerstners and 1 pilloid.. never paid the silly prices asked for them on e-bay. just bought a leather * covered one. it is called a machinist/dentist box. i could see that the "leather" was in bad shape and figured that i can remove it and refinish the "oak" like the other uncovered oak boxes. here is what i found. first, it is not leather covered; and it is not oak under the covering. the covering is leatherette. under the cover is plywood and partical board. the back and bottom are plywood and the sides are fine grained.. partical board. the drawers, however are oak. i guess that gerstner saw no reason to use oak since it was going to be covered. here is the laughable part. went to the gerstner site. and guess what . they will completly refurbish this type of box for the sum of $ 2,750.00