The material with which a pipe is manufactured is often the basis for choosing a pipe. Materials used for manufacturing pipes include:
* Carbon (CS) and galvanized steel
* Impact-tested carbon steel (ITCS)
* Low-temperature carbon steel (LTCS)
* Stainless steel (SS)
* Malleable iron
* Chrome-molybdenum (alloy) steel (generally used for high-temperature service)
* Non-ferrous metals (includes copper, inconel, incoloy, and cupronickel)
* Non-metallic (includes acrylonitrile butadiene styrene (ABS), fibre-reinforced plastic (FRP), polyvinyl chloride (PVC), chlorinated polyvinyl chloride (CPVC), high-density polyethylene (HDPE), Cross-linked polyethylene (PEX), and toughened glass; polybutylene has also been used, but is now banned in North America because of poor reliability)
The bodies of fittings for pipe and tubing are often the same base material as the pipe or tubing connected: copper, steel, PVC, CPVC, or ABS. Any material permitted by the plumbing, health, or building code (as applicable) may be used, but it must be compatible with the other materials in the system, the fluids being transported, and the temperature and pressure inside (and outside) the system.  Brass or bronze fittings are common in copper piping and plumbing systems. Fire resistance, earthquake resistance, mechanical ruggedness, theft resistance, and other factors also influence the choice of pipe and fitting materials.