👉 Sheathing is a type of insulation that is used to protect and retain heat in buildings. It is typically made from a layer of material that is flexible, elastic or non-slip, and is placed over the walls, floors, and ceilings of a building to create an effective barrier against heat loss. Sheathing can be made of various materials such as fiberglass, polystyrene foam, or cellulose fiber, depending on its intended use.