The best materials for underbody truck boxes are aluminum, steel, and stainless steel. 
Aluminum is lightweight, which helps improve fuel efficiency and is resistant to rust and corrosion, making it ideal for wet or coastal environments. It is also relatively easy to work with, allowing for custom designs and features. However, aluminum can be more expensive than other materials and may not offer the same level of strength as steel.
Steel is known for its strength and durability, making it suitable for heavy-duty applications. It can withstand significant wear and tear, providing excellent protection for tools and equipment. Steel is generally more affordable than aluminum but is heavier, which can impact fuel efficiency. It is also prone to rust and corrosion if not properly treated or coated.
Stainless steel offers a balance between the benefits of aluminum and steel. It is highly resistant to rust and corrosion, making it suitable for harsh environments. Stainless steel is also strong and durable, providing excellent protection. However, it is typically more expensive than both aluminum and regular steel.
When choosing the best material for underbody truck boxes, consider factors such as the environment in which the truck will operate, the weight capacity needed, budget constraints, and the importance of corrosion resistance. Each material has its advantages and trade-offs, so the choice will depend on the specific needs and priorities of the truck owner.