Detangling Comb is made of smooth acrylic to avoid damaging the hair. Mason Pearson Combs are manufactured in Switzerland by a contract manufacturing facility that only makes combs. The same, strict, quality control standards followed in their brush making are applied to their combs. Mason Pearson combs are hand made from the finest celluloid material in the world. This is the same material used to make designer costume jewelry, hair ornaments, and eyewear. Look carefully at the tortoise pattern. You will notice the 3D effect of the shell pattern. This is the result of an internationally patented process that replicates natural tortoise shell.The material comes to the factory in Switzerland from Italy in a sheet, where it is die-cut into the general shapes of the comb styles. From that point, until the comb is finished, everything is done by hand. Each tooth is cut, one at a time, on a special saw. The comb is then tumbled in a polishing drum to smooth the surface. The next step is hand polishing to remove all burrs, sharp edges, and surface imperfections. Finally, it is buffed to create the high gloss finish.