Professional buyers of wood materials at 2,751 cabinet producing companies throughout the United States were questioned regarding their use of wood materials in 1991 and predicted use in 1993. Producers of both stock cabinets (Standard Industrial Classification 2434) and custom cabinets (Standard Industrial Classification 571202) were included. Using stratification based on three firm size categories and the two Standard Industrial Classification (SIC) categories, results were extrapolated to the industry. The study estimated that nearly 12,500 firms were involved in the production of cabinets in 1991. Industry employment was estimated at over 116,300 persons and total industry sales at $8.8 billion. Companies in SIC 2434 with annual sales of two million dollars or more (three percent of the total estimated number of cabinet producers) accounted for approximately 60 percent of the industry’s sales and nearly 43 percent of the industry’s employment. Hardwood lumber, particleboard, and hardwood plywood were the materials most heavily utilized for wood cabinet production. Softwood lumber, softwood plywood, and oriented Strandboard were used in limited volumes. Of lumber used for cabinet production, red oak was the most popular species. High grades of hardwood lumber were preferred by both stock and custom cabinet manufacturers. Wholesalers provided the majority (80 to 85%) of the industry’s lumber and panel purchases. Stock cabinets were distributed primarily through independent stocking distributors (26.9%) and builders / remodelers (24.1%), while custom cabinets were sold through builders / remodelers (47.9%) or went directly to the homeowner (38.7%). / Master of Science