Called a Mechanical Grade paper, the yellowish Coloured tone is very strong 1 ply at 45GSM duty. Great for use in child care where hands are not shanked first. This paper hold up to a lot of water and quick removal from dispenser. Not necessarily the softness paper, but it certainly has its own benefits where a strong paper towel is required. Each sheet is 20cm x 25cm and 4cm deep when folded. You get 120 sheets per pack and there is 20 packs in the carton. Great Commercial - Industrial hand towel for use in heavy conditions.