Wakeboard tower system

1. A boat comprising a substantially U-shaped wakeboard tower comprising a first leg extending substantially upwardly from a first side of the boat, a second leg extending substantially upwardly from a second side of the boat, and a cross member bridging an upper portion of the two legs, each leg having a pair of spaced apart side portions forming a space therebetween, an intermediate recessed wall on at least one side of each leg spanning the entirely of the space, and a removable panel attached to each leg so that the intermediate recessed wall is covered by the removable panel, wherein the side portions and intermediate recessed wall have a unitary construction such that they are permanently affixed to each other.

2. The boat of claim 1 , wherein the removable panel is attached to a first side of each leg and a second removable panel is attached to a second side of each leg.

3. The boat of claim 1 , wherein the removable panel is a plastic panel.

4. The boat of claim 3 , wherein the plastic panel includes electrical speakers or electrical lights or other electrical components integrated therein.

5. The boat of claim 1 , wherein the removable panel may be removed from the legs and replaced with other removable panels.

6. The boat of claim 2 , wherein the removable panels do not cover a substantial portion of the exterior surfaces of the side rails.

7. The boat of claim 1 , wherein the intermediate recessed wall comprises a lattice or strut design.

8. A wakeboard tower, comprising: at least two legs comprising a pair of spaced apart side portions forming a space therebetween and an intermediate recessed wall spanning the entirety of the space between the side portions, an upper cross member connected to upper portions of the legs wherein the upper cross member is sized to span across a width of a boat, first removable panels attached to a first side of each leg to cover at least a portion of the intermediate recessed wall and second removable panels attached to a second side of each leg that is opposite the first side of each leg, wherein the legs and upper cross member form a substantially U-shaped wakeboard tower, wherein the side portions and intermediate recessed wall have a unitary construction such that they are permanently affixed to each other.

9. The wakeboard tower of claim 8 , wherein the panels substantially cover the entirety of the intermediate recessed portions.

10. The wakeboard tower of claim 8 , wherein the intermediate recessed portion comprises a wall that has a thickness less than the thickness of the side portions.

11. The wakeboard tower of claim 8 , wherein at least one of the panels comprises electrical speakers or electrical lights or other electrical components integrated therein.

12. The wakeboard tower of claim 8 , wherein the intermediate recessed wall has an unfinished condition.

13. A method of manufacturing a substantially U-shaped wakeboard tower comprising at two legs and a cross member attached to an upper portion of the two legs, comprising the steps of:

casting the legs of the wakeboard tower, the legs having a pair of spaced apart side portions and an intermediate recessed portion spanning an entirety of a space between, the spaced apart side portions and the intermediate recessed portion having a unitary construction such that they are permanently affixed;

attaching a removable panel to at least one side of each leg so that it covers the intermediate recessed portion;

finishing the portions of the leg that are not covered by the removable panels without finishing the intermediate recessed portion.

14. The method of claim 13 , wherein the removable panels are plastic or fiberglass panels.

15. The method of claim 14 , wherein the panels include electrical speakers or electrical lights or other electrical components integrated therein.