L40 Towels, POP-UP Box, 9.8 x 16.4, Blue, 100/Box, 9 Boxes/CartonSoft like a tissue, absorbs like a sponge, toss like a towel. The towels feature unique base sheet technology which creates an absorbent, sponge like inner layer, with a soft, touchable outer layer. The towels are an outstanding general purpose towels. Strong enough for wiping equipment, built to absorb liquids, lubricants and oils. Touchable outer layer means wipers are soft enough to use on skin.