OSB is manufactured from waterproof heat-cured adhesives and rectangularly shaped wood strands that are arranged in cross-oriented layers, similar to plywood. This results in a structural engineered wood panel that shares many of the strength and performance characteristics of plywood. Produced in huge, continuous mats, OSB is a solid panel product of consistent quality with no laps, gaps or voids. It has unlimited applications. It is most commonly used for traditional applications such as sheathing for roofs, walls, subfloors and single-layer flooring. It's superior performance has allowed OSB to gain popularity in a variety of other areas, including: structural insulated panels, the webs for wood I-joists, material handling applications, furniture and a variety of DIY projects.

OSB panels can be manufactured from a wide range of fast-growing species and from relatively small trees. The production process utilizes a maximum amount of wood fiber from each tree that is harvested, and because the process is very highly automated the yield of finished product is very high.