Actually I just used some (relatively) thin carpet a contractor was throwing out... asked him for it and I got it for free. Elephant gum is also cheep cheep. The most expensive thing I used was my OLFA cutter (damn expensive penknife for art use) but the blades were cheap enough.
yeah, the contractors usually throw out the extras, i got mine from there too. haha! as for adhesive, i used some i dont know, dunlop super heavy duty adhesive, took a month to get the smell outta the case man, powerful stuff.
that one ah, with my old board (it was a flight case) i just ripped the carpet out of it, like literally pull it off. then slowly try to get most of the bits out. :?
Just go to those car audio shops -- the ones that fabricate subwoofer enclosures and backboards for cars. They can sell you the automotive carpetting material that they use. Velcro will stick to that carpet.