The construction of an interior wall uses sheet-like boards known commonly as "greenboard" (due to the colour of the outer paper) or plasterboard. These boards are screwed onto the wall-frames (studs) to form the interior walls. At the place where the two edges of the boards meet, there is a seam. These seams are covered with mesh tape (known as taping and jointing) and then concealed by plaster to make the wall seem as one uniform piece.

In properties where the walls are already in existence, but cosmetically damaged, what is known as a 'float and set' and/or 'finish' is applied. This is the finishing of a wall to ensure it is smooth and ready to be decorated and is most popular with the renovation of residential and commercial proprties. There is no major disruption to this kind of work and an average 13 x 12 room usually only takes between 1 - 2 days.