Oatey PVC Shower Pan Liner is an economical, flexible liner designed for use in tile showers and other concealed waterproofing applications. It's made of 40 mil thick, flexible PVC sheet and marked in 6 in. increments for easy of measuring. The Kit includes (4) 40 Mil PVC Corner dams. Oatey products have earned the trust of plumbing professionals for over 100 years. Color: Gray.