Tees can be made from a variety of materials, such as wood, plastic, or rubber.
Most commonly used are wood tees, as these are the cheapest and most cost effective for a golfer who has a tendency to break many tees. Plastic tees are much like wooden ones; there isn't much of a performance difference and they still break easily, they just cost a bit more than wooden ones. Rubber ones are less popular and not used very often; they are more expensive than the former options, but they don't break so it may be a good investment for a golfer who does break a lot of tees.
There are many tees on the market that make various claims. Some claim to increase drive accuracy, some aim to increase the distance the ball goes on your first shot. There are many different types of these specialty tees, one including a brush tee.
A brush tee decreases resistance on impact. The companies that make brush tees claim that the decreased resistance can improve driving distance and lead to straighter, more accurate shots.
Tees can be used in golf on the first shot of a hole. They are not permitted on any other shot. The tee elevates the ball of the ground, allowing the golfer to make contact with the ball easier. In many cases it is used to aid in the distance a ball is driven on the first shot, otherwise known as the "tee shot".