This article in an outline of the R&D progress on low Z materials and plasma facing components for NET. It covers the following topics: (1) neutron irradiation effects in low Z materials; (2) the evaluation of effects on plasma facing materials from off-normal operation events, i.e. disruption heat loads and runaway-electron events; (3) manufacture of first wall mock-ups with and without carbon protection tiles and simulation of the cyclic heat loads during normal operation; (4) development of design options for the divertor and a stepwise approach from materials screening tests to medium size mock-up tests for the design and development of the divertor.