Boise Cascade is an American manufacturer and distributor of lumber and building materials. The company manufactures plywood, engineered wood products, lumber, and particleboard and supply a broad line of wood products and building materials through 33 distribution locations. Established in 1957 as Boise Cascade Corporation, it was the result of a merger between Boise-Payette Lumber Company and the Cascade Lumber Company. Boise Cascade are headquartered in Boise, Idaho.