Coiled tubing is typically made from low-alloy carbon steel, stainless steel, or other alloys. The choice of material depends on the specific requirements of the application and the conditions the tubing will be exposed to during its use. Commonly used grades of steel for coiled tubing include carbon steel such as AISI 4130 or 4140, and stainless steel grades like 304 and 316.

The selection of material is influenced by factors such as corrosion resistance, tensile strength, and the ability to withstand high-pressure and harsh environmental conditions. Coiled tubing is commonly used in the oil and gas industry for various applications, including well intervention, well stimulation, and production enhancement. The material used in coiled tubing is designed to withstand the challenging conditions encountered in downhole environments.