The liner is a high solids catalized urethane, its rubbery. Dense, not like the cheap DIY liner kits that are kind of like undercoating. This stuff is tough, it would be grippy for your boots when wet but I think its hard enough that you can slide stuff on without it gouging and cutting in.
I like it.
If I fix one of these trucks up for myself one day I would use this same product again in mine.
