The workhorse of walls, plaster & gypsum board (also know by the brand names Sheetrock and Drywall) is the most common indoor building material in the U.S. Made of dehydrated gypsum sandwiched between paper sheets, gypsum board is low-cost, easy to install and finish, fire-resistant, lightweight, and non-toxic. The most common size is 4’ x 8’ x 3/8” thick, but a variety of dimensions are available.