Both are steel - We are an authorized ARB dealer so I'd be buying that at cost as opposed to the Buckstop at full retail. ARB has MAP pricing at $1619 and most people sell at Jobber ($1472) - the Buckstop says between $1900-$2100 on their website - so definitely a big difference in price! The front hitch is a feature I still cant grasp why so many people find useful. A D-Ring shackle is more that enough to recover the vehicle and if you mount a winch in the bumper as designed the receiver is now just a low hanging plow. For those that want a multimount winch they are only rated & built for straight pulls, not side pulls, so their use is very limited as far as I'm concerned, but people still love them!