18 Gauge 304 Stainless Steel, This item meets the standards imposed by NSF International, which focuses on public safety, health, and the environment.
Deep Bowl Design - Perfect for washing pots or rinsing fruits and vegetables. 
Rolled edge prevents splashes and overflow
Galvanized Steel Legs and sockets to ensure excellent corrosion resistance and durability.
Adjustable bullet feet for added stability
Faucet holes pre-punched on 8" centers (faucet sold separately) 
Details from manufacturer KCS Restaurant Supply INC