A structural covering, often made ofplywood, placed over a building frame’s exteriorwall studs or roof rafters.

Merriam-Webster Online Dictionary
sheathing (noun)
the action of one that something - sheathes
material used to something - sheathe , especially the first covering of boards or of waterproof material on the outside wall of a frame house or on a timber roof
Merriam-Webster Online Thesaurus
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