Ion Aircraft is developing a line of light, two-seat (tandem) airplanes suitable for training, sightseeing, cross-country cruising, and generally having fun. All of Ion Aircraft's engineering is being done by AirBoss Aerospace of Reno, Nevada. The Ion 100 is a kit aircraft being designed from the ground up to be Light Sport Aircraft (LSA) compliant. The majority of the plane is carbon fiber/epoxy composite material. Specifically :- The cowl is fiberglass. Although it is very slightly heavier than carbon fiber would have been, the cowl is not structural and the fiberglass is much less expensive. The wings are bonded aluminum as the bonded aluminum process is actually calculated to be a little lighter than composite would have been.