The purpose of this SAE Information Report is to provide concepts for rational selection and application of materials for Rollover Protective Structures (ROPS) and Falling Object Protective Structures (FOPS) and to provide information about the properties that should be considered in selecting and utilizing material in protective structures. While other materials could conceivably be used successfully, this report is limited to a consideration of steel with discussion on its mechanical properties and processing characteristics. Emphasis is placed on the toughness aspect (ability to resist brittle fracture) as this property is of paramount importance to structure integrity. It is emphasized that specific values for material properties have relevance to performance only in conjunction with specific design considerations such as structure size or weld joint detail and location. Because there are many design-material systems which can be successfully employed to achieve the prescribed performance of protective structures, this report does not make categorical selection of steels.