Lining techniques, procedures, and materials vary depending upon operating conditions. The power industry, for example, uses wallpapering, usually with a minimum 1.57-mm (0.062- inch) thick high nickel alloy, to protect flue gas desulfurization (FGD) equipment. Other industries, such as pulp and paper manufacturing or chemical processing, often use sheet lining with UNS S30403 or S31603 (Type 304L or 316L), or other grades of stainless steel. These materials are the focus of this document.