I made this stand in preparation for my TH-X100's. The wood is sapele mahogany and it's three pieces as well, as a solid piece 5 in thick would be special order from the mill. Even solid beams these days are sandwiched. There's still $20 worth of wood there. Even mass produced $50 is a good price. This one is finished with buffed out polyester so I would have to charge at least $100 for it to make any money.