Baltic birch plywood sounds much better than MDF but is more expensive. Solid wood sounds even better but is very difficult to build a cabinet with. Usher uses solid wood and make some of the finest cabinets I've seen. Audio Note and Galante use baltic birch. Everybody is trained to think that a deader material like MDF is better but this is not always so. It is universally used because it is cheaper. Sonus Faber also does some soild wood cabinets.
