Gold Bond® BRAND Gypsum Board panels consist of a fire-resistant gypsum core encased in heavy natural-finish, 100% recycled paper on the face and back sides. The face paper is folded around the long edges to reinforce and protect the core, and the ends are square-cut and finished smooth. Lightweight, low-cost utility gypsum panel for interior use as a base layer for improving sound control in double-layer steel and/or wood stud partitions.