Oatey® PVC Shower Pan Liner is an economical, flexible liner designed to provide a waterproof seal to tile shower bases and for other concealed waterproofing applications. It is made of abrasion-resistant PVC material for long-lasting use and is marked on the back in 6 in. increments to allow for easy measuring and trimming. Oatey products have earned the trust of plumbing professionals for over 100 years.