Puff Roofing Sheets are a type of roofing material that consists of a layer of Polyurethane foam (PUF) insulation sandwiched between two layers of metal roofing sheets. The PUF core provides excellent thermal insulation, while the metal sheets provide structural support and weather resistance. Puff roofing sheets are commonly used in commercial and industrial buildings for their insulation properties, as they can help to reduce energy consumption and costs.