Selecting the appropriate material depends on the target user's skill level and the retail price point. For beginners and surf schools, prioritize Soft Top (EPS foam with IXPE deck) boards as they offer high buoyancy and safety. For intermediate to professional markets, focus on PU (Polyurethane) boards for traditional flex and feel, or Epoxy (EPS/Epoxy resin) for superior durability, lightness, and performance in smaller waves. Ensure the supplier uses high-density foam cores to prevent water absorption if the outer shell is compromised.