WypAll* L40 Towels are effective wipers that absorb liquids lightning-fast. These towels are made of bonded cellulose using DRC (double re-creped) technology for strength, softness and absorbency. As a wiping cloth, it soaks up liquids fast, but all you’ll feel is softness, thanks to a plush, touchable outer layer. In fact, it’s a popular choice for patient wiping in healthcare industries, for bathing and patient drying. These utility towels are specially designed to absorb liquids, lubricants and oils (in restaurants for wiping counters, in mechanic shops, industrial and commercial factories and more), yet they’re soft enough for use on face and hands. Experience the difference in superior absorbency and cleaning at your home or office today! Towel/Wipe Type: Perforated Roll; Application: General Purpose; Material(s): Double Recrepe (DRC); Number of Plies: 1.