Each horse is different just as every training program is different. That is why Walsh provides diverse accessories to provide you with the tools to succeed. BETA and PCN are two innovative materials that is used to manufacture many of our race horse accessories. Created with a strong nylon base, PCN is then coated with pliable plastic to product Plastic Coated Nylon or BETA material. These materials have a leather like feel with the ease of maintenance in a synthetic product. The innovative resource allows Walsh to produce high quality racing equipment that combines the traditional feeling of leather with the economic and durable properties of nylon. We continue to strongly support the traditional trainers who prefer nylon or leather. We use only the best harness leather hides and resilient nylon that is expected to support your harness racing horses. Walsh is unlike any other in the ingenuity and quality of harness racing equipment for sale on the market.