I received the last of my fiberglass resin today so will probably be finishing that up this weekend. To answer your question Erica, I used OSB on the inside since it absorbs much more resin than plywood. I wanted to turn the osb into a barrier in itself before i even applied the fiberglass. I am covering the outside of the tank in 3/4 plywood utilizing a sandwhich effect with the 2 x 4s and adding extra support. The entire tank inside and outside will be covered in marine paint. Im taking extra care and 4 layers of fiberglass to make sure not a single drop of water touches bare wood. Hope that answers some of your thoughts!