Drywall, sometimes called wallboard or plaster board, is comprised of a core of wet gypsum rock (hydrous calcium sulphate) that is sandwiched between two sheets of heavy paper. After the core sets and dries, the finished product is rigid and sturdy enough for use as a building material. The drywall is applied to walls and ceilings as a preferred finish. Drywall is very durable and suitable for most types of decorative treatment. It provides fire protection and sound control, installs quickly, and is readily available.