Make Of vs. Make From

We use make of when we are identifying the material used to make something.

• This necklace is made of gold.
• It is made of plastic.
• What is your bag made of?
• These shoes are made of leather.

We usually use make out of when we are thinking about the process of manufacture.

• They made all the furniture out of oak.

We usually use make from when the process of making changes a material into something completely different.

• Paper is made from wood. (NOT Paper is made of wood.)
• She makes wine from grapes.

To mention just one of the materials used for making something, we use make with.

• ‘The pudding is very sweet.’ ‘Yes, I made it with lots of sugar.’