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This OSB tongue and groove flooring is 18mm thick is a highly moisture resistant panel made up of strips and flakes of wood that have been coated in adhesive resin The T&G edging on these particular boards gives all the same qualities as standard OSB Sheets, with the added convenience of being able to easily slide and slot the boards together to create one smooth cohesive surface. he advantage that OSB/3 has over other T&G Boards made of different materials, is its incredible strength and humidity resistance, making it ideal for exterior projects or anywhere that may experience high levels of humidity and moisture, such as boiler rooms or laundry rooms.