... well, OK, not fish, but that's as accurate a material specification as anything else that's listed in the Product Description. "GENUINE JAMMYLIZARD CARBON FIBRE WALLET LEATHER FULL BODY SMART COVER FOR THE IPAD MINI! The wallet cover [...] with its high quality durable PU Leather front and tough PU Leather back". So we have 'carbon fibre' - is it made of carbon fibre? Absolutely not. No way, not at all. What about 'leather'? Is this thing leather? Absolutely not. And now we're left with with PU. Ahh, good old PU, or as we should all know it, polyurethane. Oh, I get it - it's plastic. So, having said all that, the plastic cover seems to fit well, is very light and slim, and incredibly cheap. All in all it's a really good buy. Just don't expect carbon fibre or leather!