The vinyl faced sheetrock lay-in panels meet USDA regulations for food prep areas as well as high humidity areas such as locker rooms, restrooms, shower areas, and exterior applications such as shopping center soffits, drive-thru canopies and parking garages. The panels are washable, scrubbable and impact and scratch resistant. These panels can be used in combination with ZXLA suspension system to offer an exceptional rust free system in humid wet environments.