A set of Mah Jong tiles consists of 144 tiles typically around 30 x 20 x 15mm. Traditionally, they are made from bone or ivory but modern sets are usually plastic.

The tiles comprise:

• 36 Circle tiles in 4 sets of 9 tiles numbered 1- 9. The picture on each shows the appropriate number of circles.
• 36 Character tiles in 4 sets of 9 tiles numbered 1- 9. The pictures show the Chinese symbol for the number represented.
• 36 Bamboo tiles in 4 sets of 9 tiles numbered 1- 9. The picture on each shows the appropriate number of bamboos except for the One of Bamboos which often is denoted by a sparrow or rice-bird and doesn't feature a bamboo at all. 1, 5, 7 and 9 of Bamboos are represented by a picture of both red and green bamboos. The other bamboo tiles are represented by green bamboos only.
• 16 Wind tiles - 4 tiles for each of the 4 winds.
• 12 Dragon tiles - 3 Red dragons denoted by a bright red character, 3 Green dragons denoted by a bright green character and 3 White dragons which are usually denoted by a completely blank tile.
• 4 Flower tiles - The Four Flowers are numbered 1 - 4 and are optional - if used, they give bonus points when drawn. Depiction of the flowers varies hugely between sets.
• 4 Season tiles - The Four Seasons are numbered 1 - 4 and are optional - if used they give bonus points when drawn. Depiction of the seasons varies hugely between sets and they are usually not recognisable as a season by people who can't read Chinese.
• Circles, Characters and Bamboos are known as "suits". The suit tiles numbered 2 - 8 are known as the "minor" tiles. The remaining suit tiles, 1 and 9 are known as the "major" tiles. The Wind and Dragon tiles are known as "honour" tiles.

In addition to the tiles, two dice are required. The 1 and 4 are red on traditional Chinese dice; the remaining numerals are black.