USG Sheetrock® Brand Gypsum Panels are the original, most widely used gypsum panels on the market. They are composed of fire-resistant gypsum core encased in 100% recycled natural-finish face paper and 100% recycled liner paper on the back side. The face paper is folded around the long edges to reinforce and protect the core, and the ends are square-cut and finished smooth. Long edges of panels are tapered, allowing joints to be reinforced and concealed with a USG Interior Finish System.