Paint-Grade Tongue & Groove is made from Finger-Joint Pine. Finger-jointed technology is a manufacturing process that is conducted by cutting out all knots and defects and taking short-pieces of quality eastern white pine and making one long piece. Once painted it gives a seamless finish. T&G is great for wall paneling to create a sleek accent wall, ceilings to add a little flair to the room, as well as sheds both inside and out to give them a great design look and functionality. Available Primed and/or Painted.