Abstract: Sheeting in the form of fibre board comprising cellulose fibres and a thermosetting resin in an amount sufficient to bond the cellulose fibres together when compressed the sheeting having a density of 1100 kg/m.sup.3 or greater. The method of manufacturing the sheeting comprises the steps of combining the cellulose fibres and thermosetting resin together and forming a mat or web, and thereafter heating and compressing the mat or web to a density of at least 1100 kg/m.sup.3.