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Its an acoustic deadener and also has some limited thermal ability. Its a 'weighted vinyl layer that can be moulded and stretched to the contour of the floor, wall, roof of a vehicle. I have done the roof lining, rear wall, floor, firewall and all doors, then laid a further layer of different insulation that wont absorb water either. Jing Ping wont absorb water. the fluffy stuff under the carpet is a bugger for that and can takes ages to dry out if it does get wet.