The best material for a bathtub is typically acrylic, followed by porcelain. Acrylic bathtubs are favored for their durability, ease of maintenance, and aesthetic appeal. According to the American Bath Association, acrylic bathtubs can last up to 20 years with proper care, making them a cost-effective choice in the long run. Porcelain bathtubs, on the other hand, are known for their elegance and longevity, often lasting a lifetime. However, they are more prone to chipping and scratching compared to acrylic. The American Institute of Architects reports that porcelain bathtubs are preferred by 45% of homeowners for their classic design and timeless beauty.