Profile: USG Corporation offers services & solutions for construction industries. Our products include ceilings, exteriors, interior panels & finishes and tile & flooring. SHEETROCK® gypsum panels allows quick installation and decoration. The panels are composed of a fire-resistant gypsum core encased in 100-percent recycled natural-finish face paper and 100-percent recycled liner paper on the backside. The face paper is folded around the long edges to reinforce & protect the core, and the ends are square-cut & finished smooth. The long edges of the panels are tapered, allowing joints to be reinforced and concealed with a interior finish system.