Wall Liner Panels manufactured by Extrutech Plastics are ideal for high moisture areas. The smooth bright white surface quickly sheds water. Made with 100% virgin exterior grade PVC. The P2400 panel is 24" wide and compliments the popular 12" wide P1300 panel used on walls and ceilings. All have a tongue and groove design with a nailing fin along one side that makes installation quick and easy with no exposed fasteners. All panels are cut to the inch from lengths of 3 to 20 feet. They are easy to clean, durable, never need paint and will not rot or rust. Panels do not support mold or mildew per ASTM D3273 and D3274.