ABS is a terpolymer and an amorphous resin. It is manufactured by combining three different compounds (acrylonitrile, butadiene, and styrene). ABS combines the strength and rigidity of acrylonitrile and styrene polymers with the toughness of polybutadiene rubber. ABS comes in natural (white) or black and can have a smooth or haircell surface.

The most important mechanical properties of ABS are impact resistance and toughness. Generally ABS would have useful characteristics within a temperature range from −20 to 80 °C (−4 to 176 °F). It is considered superior for its hardness, gloss, toughness, and electrical insulation properties.