SHEATHING, ROOF SHEATHING or SHEETING

  1. A layer of boards or of other wood or fiber materials applied to the outer studs, joists, and rafters of a building to strengthen the structure and serve as a base for an exterior weatherproof cladding.
  2. The wood panels or sheet material fastened to the roof rafters or trusses on which the shingle or other roof covering is laid. 
  3. The structural wood panel covering, usually OSB or plywood, used over studs, floor joists or rafters/trusses of a structure. 

Example