For the 2nd and 3rd gen Toyota tacoma. This panel replaces the OEM inner panel on your truck for a smoother usable surface. Your tailgate can now serve as a table or flat workspace while you are camping, tailgating, working. The panel is made from FDA approved 1/2 plastic with UV inhibitors. The plastic is also food safe just like a cutting board. No drilling or additional hardware is needed to install the panel. Simply remove your OEM tailgate screws and replace your OEM insert with your new Mountain Hatch panel.