rFOIL™ Reflective Insulation is a double layer of polyethylene bubbles, sandwiched between two highly reflective surfaces. This product has been specifically designed for heating and cooling ducts, pipe wrap, air returns, and radiant heating systems. The R-value is dependent upon the type of application used; generally, the following values are a good guideline: R value is roughly 5.3 when used in a floor; R value is roughly 6.8 when used in a wall; and R value is roughly 10.6 when used in a ceiling. These R-factors are just approximations and are not specific R- values for building codes. This product has not been tested to government specifications in regards to actual R-values.