Gypsum sheathing boards are similar in construction to gypsumboard (Art. 4.26), except that they are provided with a water-repellent paper surface. They are commonly made 3â„4 to 5â„8 in thick, 6 to 12 ft long, and with a nominal width of 24 or 48 in in conformance with ASTM C79. They are made with either square edges or with V tongue-and-groove edges. Sheathing boards also are available with a waterrepellent core or fire-resistant Type X.