Thank you to everyone for the replies and opinions. The wealth of info on these forums is amazing. Yes, I still plan to use the rubber roof material because I just don't see the difference between it and actual marine vinyl. But no, I will not try to talk anyone into using it. This boat was free except for gas money to pick it up. Came with several plastic base seats and console. The cost of rebuilding will only be for the plywood deck, the vinyl to recover the seats, and the necessary fasteners. Over the years I have collected a lot of boat accessories, hardware, etc. I'm sure I will run into other incidental costs, after all it is a boat, but this is going to be a very low cost build. If the rubber does not hold up as well as I think it will, I'm not out much...meaning it's free. I'll just have to do something different when that time comes. Thanks again for all the replies.