The translucent wall panels are by Kalwall. http://www.kalwall.com/. From the manufacturer's website ( http://www.kalwall.com/about.htm): "Kalwall is NOT a plastic, polycarbonate or glass. It is far superior in integrity, performance and value to products that superficially may appear similar. Kalwall's primary element is a structural composite sandwich panel formed by permanently bonding, under heat and pressure, specially formulated, fiberglass-reinforced translucent faces to a grid core constructed of interlocked, structural aluminum/composite, thermally broken "I" beams."