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Kimberly-Clark WypAll L40 Wipers are an outstanding general-purpose wiper with good performance in a wide range of industrial cleaning and personal wiping tasks. WypAll L40 Wipers feature Kimberly-Clark's unique DRC (Double Re-Creped) base sheet technology. This unique process creates an absorbent sponge-like inner layer that absorbs liquids fast, with a soft, touchable outer layer.