This one person Jacuzzi is in excellent working condition. It is beige acrylic and is a drop in tub. The finished sides that are shown will be included IF the don’t break in removing the tub. All of the brass plumbing fixtures (faucet, hot and cold water controls, drain, jets and return) in the photo are included. The water valve(s) are Price Pfister with crystal lever handles. Buyer may want to have the brass refinished. Also included are the jets and return in chrome but not the water controls and drain.