A:Answer Hi DenDen. The inner pot is made of 18/8, food-grade 304 stainless steel, compliant to FDA standards. There is a washable, non-toxic wax-compound polish on the inner pot, for sparkle. Bottom of the inner pot is 3 layers: 304 stainless steel, aluminum, and 304 stainless steel. 304 stainless steel has trace amounts of nickel, which causes the alloy to be inert and nonmagnetic. We hope this is helpful!