This is a extra special step 40" wide step, 24 5/8" Deep, and 16" H. Special Storage Top lid and top tier is an extra 2 5/8 " deep for easy entry and exit from your hot tub. Driftwood Color. Perfect for any make of hot tub or spa outdoors. Made from 100% HDPE to withstand all weather conditions and 100% MADE IN USA.