That is actually industrial or farm building steel siding material, in color of choice. The siding is just a bit lighter gauge than roofing, making it lighter for covering interior walls and ceilings. I chose white for best light reflection. My shop is attached to the house, but I hate drywall and painting and when I priced it out it was not really much more than drywall, mud and painting. Another benefit, in my case anyway, since this was a new build I did not have to plan all the shop wiring in advance to get buried in the walls. All electrical is neatly surface run in EMT just as an industrial building. This makes the install not so time critical and easier to adjust to changes in layout.