The IKO SBS Sanded Torch-On Top Layer/Underlay is a fully bonded, torch-applied, polyester-reinforced, SBS-modified bitumen and can be used as a top layer or underlay. It has an upper surface finish of sand and a thermofusible film on the underside. The IKO SBS Sanded Torch-On Top Layer/Underlay is intended for use as an underlay or intermediate layer within a bituminous built-up roofing system. It can also be used as a sanded top layer to be protected by further material such as a solar reflective paint, or chippings bedded into chipping compound.