Sandal wood is of great religious importance and is an extremely expensive material for carving artifacts.. Karnataka has a huge forest-belt and sandal wood carvers are found in Bangalore, Mysore, Shimoga, Sorab in the foothills to Sirsi, and Honavar and Kumta on the coast. Sandal wood is of two types: srigandha which is close grained and yellowish-brown in colour and used for carving; and nagagandha which is darkish-brown in colour and from which oil is extracted.

The wood is cultured and used to make a plethora of products that range from idols of deities and finely twisted chariots to decorative pieces such as paper cutters, walking sticks, name cases, trays, boxes, photo frames, , , fans, cigarette cases, holders, and the ever popular elephant. Jali or fret work with patterns in high and low relief are also popular.