Gasket Tape is composed of a closed-cell PVC material with a strong adhesive on the bottom and a smooth, durable Mylar top. Gasket tape offers the latest technology in construction to increase IIC value, reduce vibrations and squeaks. It s low density effectively reduces impact transmissions and helps isolate vibration through floors and walls. This increases IIC value and provides a quieter, more comfortable room. In addition our Gasket Tapes low thermal conductivity ensures that heat and AC are not lost through the studs, providing for greater energy efficiency.