With ClimaPlus Performance Featuring superior fire protection and extraordinary dimensional stability, these face-laminated gypsum panels also provide good ceiling attenuation class values. USG Sheetrock Brand Lay-in Gypsum Ceiling Panels adhere to strict federal standards and USDA/FSIS requirements, and they meet strict requirements for food processing areas. The panels smooth texture, washable and scrubbable finish, light reflectance up to 0.77 and a recycled content of 80% make them ideal for exterior soffits, parking garages, kitchens, food preparation areas, restrooms, utility areas, locker rooms and marine environments.Panel Size: 2 Ft. x 4 Ft. x In. Panel Edge: SQ- Square Edge Ctn. Size: 32 Sq. Ft. or 4 Pieces Per Case