Bathroom Walls

I'm wondering if we can save the current built-in unit that is in the den.  Could it be reused in the bathroom (painted white?)  Also, could we remove the paneling and use it as wainscoting?  My only concern about wall materials in the bathroom is around the shower and toilet, which should both be tiled.  The shower is obvious.  The toilet--that's just to do with having little boys who aren't too accurate at the bathroom.  Let's talk this over.