It’s rather obvious that Lego bricks are made from plastic, but there are many kinds of plastic.
Is the recipe for LEGO bricks plastic secret?
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Actually, it depends on the part.
Most parts are indeed ABS as it's a very sturdy plastic, but sometimes it's not suitable, or downright impossible to use. I've seen a presentation on quality issues given by a LEGO employee in LEGOworld a few years back, and as far as I remember there were between 10 and 20 sorts of plastic in use. The ones I remember are:
And the list goes on. I know the presentation hadn't been made public, but some people took pictures, so if I ever find it back I'll add a link.
EDIT: still can't find it, but I know it was given at LEGOworld in 2006 by Bjarke Schønwandt who was Global Quality Manager at LEGO at the time (he may still be, I have no idea).
According to a letter from a LEGO representative posted at this site:
Tires and elastic materials found in some LEGO sets are manufactured from Styrene-Butadiene Styrene (SBS), a material commonly found in vehicle mud guards and shoe soles.