Effective Disposable WipesDesigned to absorb just about any kind of liquid--from lubricants to oils to water--WypAll L40 Disposable Cleaning and Drying Towels are a favorite of business owners, medical industry professionals and workers alike. They’re effective and efficient for soaking up messes, drying and cleaning. In fact, they’re popular cloth to use folded in patient bathing or unfolded in patient drying. Absorbent TechnologyL40 Wipers feature WypAll’s unique DRC (Double Re-Creped) base sheet technology. This unique process creates an absorbent sponge-like inner layer that absorbs liquids fast, with a soft, touchable outer layer.