Vollrath's 32 qt Stock Pot is made of heavy duty impact resistant 3004 aluminum. The stock pot's tall and narrow shape allows liquids to bubble up through the food, extracting maximum flavor. The double-thick walls stand up to the tough knocks of a commercial kitchen. The double-thick aluminum bottom heats more evenly than other metals. The sides are made of 2 gauge, 1/4" thick aluminum. The stock pot's smooth surface is easy to clean. The heavy duty, solid welded aluminum handles are durable and factory tested tough.