Common materials include cardstock and other paper for cards and strips, plastic for manipulatives, and polypropylene (sometimes with TPE) for reusable mats and tiles.
Use dry-erase or water-based markers and washable crayons on heavy-duty write-on/wipe-off learning mats.
Magnetic ten-frame boards include foam magnetic counters, and several phonics tile sets include re-stickable, reusable tiles that adhere to Smart Poly mats.