Oriented Strand Board (OSB) is an engineered wood panel made by compressing layers of wood strands arranged in specific orientations and bonded with waterproof resin. It is known for its strength, durability, and cost-effectiveness, making it a popular choice in construction for wall sheathing, roof decking, and subflooring. OSB provides a solid, uniform surface and performs well in load-bearing applications, offering an economical alternative to plywood.