ITS A MILWAUKEE CONTRACTOR MODEL 10 GALLON SHOP VAC. ITS MADE FROM STEEL. ITS FOR WET OR DRY. IT’S PRETTY UGLY, THE RED PAINT HAS REALLY FADED FOR SOME REASON. BUT IT IS HEAVY DUTY AND IN GOOD SHAPE. ITS CLEAN INSIDE, IT HAS A FOAM FILTER WITH A NEW CLOTH FILTER OVER IT. THE HOSE IS IN GOOD CONDITION. BUT I DON’T HAVE ANY ATTACHMENTS.