There are a variety of materials that can be used for sheathing in construction, each with its own benefits depending on the specific project requirements. Common materials include plywood, oriented strand board (OSB), and gypsum board. Plywood is valued for its strength and ability to support heavy loads, while OSB is a budget-friendly alternative that offers similar advantages. Gypsum board, on the other hand, provides fire resistance and is often used in interior applications.