Dry, rough sawn southern pine boards. 20 ea - 1" x 12" x 8' - 20 boards, plus 18 ea. - 1" x 3"x 8' batten boards - 18 boards. Total of 160 lineal feet of 1 x 12, or 160 square feet. There is 144 lineal feet of the 1 x 3. The 1 x 12 boards vary in length and are mostly cut 7'- 10", or 8' - 10" averaging 8' long overall. Less than half the cost of buying rough sawn lumber at Lowes or Home Depot. Nice clean boards and I wish I had a place to store them, but I am moving and can't take them with. Perfect for rustic siding, raised garden, sheathing, fencing and much more. You can use them rough, but I also have a Delta surface planer if you want to plane them down yourself. The money you save by planning the lumber yourself will pay for the planner. Selling the planer for $250.00 with stand and extra blades. If you buy a new surface planer you will pay over $600. with stand and extra blades. This one has a lot of life left in it and more powerful than the new ones. Email if you are interested and I will call you back to set up a time for you to look at them.