This specification covers fiber-reinforced gypsum panel. The physical properties, dimensions and tolerances, and edges of interior fiber-reinforced gypsum panels, water-resistant fiber-reinforced gypsum backing panels, exterior fiber-reinforced gypsum soffit panels, water-resistant exterior fiber-reinforced gypsum sheathing panels, interior fiber-reinforced gypsum underlayment panels, and fiber-reinforced gypsum roof board panels are presented in details. The surfaces of the fiber-reinforced gypsum panels shall be true and free from imperfections that would render the panels unfit for use with or without decoration.