Second Skin Luxury Liner Pro MADE IN THE USA Mass Loaded Vinyl Closed Cell Foam Sound Deadener - 4 Sheets (24" X 54" X 3/8") = 36 Sq ft MADE IN THE USA Odorless, flexible and water resistant. Blocks and absorbs sound. Luxury Liner Pro is our best automotive noise and thermal barrier.This high R-value mass loaded vinyl is fused with a high density closed cell foam layer. The two components are permanently bonded together, very flexible and highly water resistant. Apply on top of Damplifier Pro, Damplifier or Spectrum to reduce airborne sound waves and insulate from temperature extremes. R-Value Up = 9.5 Down = 17.75 Horizontal = 11.22 Per inch = 4.45 Thermal range = -20F to +180F Class A fire rated. Meets RoHS compliance. An EU standard restricting the use of 10 hazardous substances.