ACP is a U.S. leader in the manufacture and distribution of fine kitchen and bath cabinets and the nation's largest direct distributor of cabinetry. The business mix is entirely residential, with 70-percent in new construction and 30-percent in remodeling and home improvement. In 2003, ACP is introducing Armstrong Genuine Allwood™ cabinetry, made of natural all-hardwood plywood that provides incredible durability and strength. Through its nationwide system of company-owned and independent distribution centers, ACP provides single-family builders, multi-family builders and remodelers a single source for design, fabrication and installation services. ACP's business strategy incorporates innovative product development to provide residential cabinetry and design services that best meet customer expectations for styling and value.