I’m pretty sure it’s some kind of laminate. It could be changed to a nicer wood quite easily though, the legs and electronics are the important bits. I am at work today but will check and get back to you when I’m home, hope that’s ok!
To confirm, the desk top is made of laminate / mdf type stuff with a beech veneer, it’s very smart. As I said before, if you wanted to upgrade to a higher grade wood I think that would be straightforward, you would just unscrew it and screw the new back on with all the hardware underneath.
Interested. What’s the top made from?