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If you do a search, you will find that owners have done many different installations: wood, starboard, aluminum or gone back to gelcoat.

The OEM material was called Tac-mat and is no longer available.

Here is one of many threads that discusses options:

http://www.whalercentral.com/forum/vi...post_64086

I would visit a sign shop that uses vinyl.

For the gauge panels, you can replace them with OEM blanks. They are available through the parts department at a Whaler dealer. Twin Cities Marine (WI) is a great place to source them. Contact Sue Lodel.