Shower material made of a composite paneling product that is designed for use in wet-wall bathroom applications, is comprised of multiple layers of engineered thermoplastic. a printed image and a lightweight PVC backing all bonded using high heat and pressure and a thermosetting bonding agent. The materials used in have been UV stabilized and resist discoloration and staining. The image is protected by the substantial clear thermoplastic layers, which also provide an outer wear surface that is non-porous thereby resisting bacteria, mold and mildew.