MISC Materials has just what you need to insulate an office or home for less: new, factory seconds, polyiso insulation sheets. Designed for use in roofs, they're also great in walls and more. And, at 50% off typical pricing, you'll get the job done under budget! New, brand name, polyisocyanurate (polyiso) insulation sheets. Factory 2nds: may exhibit minor cosmetic, packaging, structural, design, or R-value defects. Performance and installation similar to A-grade. 4.0" thick, 4'x8' flat (non-tapered) sheets; 12 sheets per bundle. Closed-cell, rigid foam core with GRF (glass-reinforced felt) facers. Long Term Thermal Resistance Value: ~R23. Resistant to indentation and crushing, yet easy to cut. Non-load-bearing & not waterproof; moisture barrier recommended. Ignition barrier required for interior installation. Perfect for insulating a home, office, shed or workshop, and suitable for residential and commercial applications. Factory 2nds - NO MANUFACTURER WARRANTY.