We are frequently asked which is better for cabinet construction, plywood or particleboard. The answer is actually both. While plywood is perceived to be the better product for cabinet box construction it tends to also be a little more expensive, typically about 20% higher. Structurally the plywood holds screws and nails better and will stand up to incidental water contact better than particle board. Plywood can also be finished in exactly the same way the doors of the cabinets are so the finishes will match. Do not however discount particleboard. It is a very good product and is actually wood, reconstituted with glue to create sheets of varying sizes. Dimensionally these sheets are held to very tight tolerances and can have decorative finishes applied that not only look like real wood but also have better moisture and scratch resistance than the real thing. Particle board cabinets are widely sold and are structurally capable of having granite and other stone countertops installed on them without concern of failure. So in the final analysis the question really is not "Which is better?", it is "Which is the best for my needs, wants and budget?"