C-West is a well-known aerodynamics company from Japan, producing some of the highest quality bodykits.
This aero piece is made out of DCC, or Dry Carbon Composite. The literal name of this material is ECC (Epoxy Carbon Composite), but generally it is known as Dry Carbon. Dry Carbon is a plastic reinforced with an epoxy resin containing Carbon Fiber. Vacuum bag processing is used to apply heavy pressure, and then extreme heat is applied to harden the product, creating an amazingly strong and lightweight material.