Process equipment must be fabricated from materials that can resist chemical and thermal degradation. This paper will include material costs for dual laminate construction with fiberglass reinforced plastic (FRP) as the structural layer lined with a thermoplastic sheet such as polyvinyl chloride (PVC), chlorinated polyvinyl chloride (CPVC), polypropylene (PP),
ethylene-chlorotrifluoroethylene copolymer (ECTFE), polyvinyl fluoride (PVDF), fluorinated ethylene propylene (FEP), and perfluoroalalkoxy (PFA). The material costs will be compared to the cost of materials used in acid brick sheet membrane lined steel equipment. This paper does not address equipment design and corresponding codes. Keywords: Fiberglass Reinforced Plastic (FRP), sheet lining, acid resistant brick, acid resistant mortar, sheet membrane, material cost