Internal Dry-lining Insulation is used to describe covering of internal walls with a insulated dry product which is attached to the building. Traditionally surfaces were covered with a wet sand and cement render or plaster. Dry lining now refers mainly to covering internal walls with plasterboard with insulation. The plasterboard is either stuck on the walls or fixed to a timber, or steel frame which is attached to the walls.Heat loss through the walls of your house can amount to 55% of the total heat loss and therefore is responsible for over half of your space heating bill. To maxamise the performance of the envelope Intewnal Dry-lining Insulation should be combined with some roof Insulation to minimise the bu8ildings heat loss.