The document describes "Grand" Magnesium Oxid Board, which is a strong, flexible, lightweight board made of cement, refined ores, and reinforced cellulose fiber. It undergoes an autoclaved process at high temperature and pressure to produce a durable, smooth surface suitable for interior decoration. The board is 100% non-asbestos, environmentally friendly, waterproof, and incombustible, making it a popular building product in the modern construction industry.