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 of requested length up 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.