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Tar paper is a heavy-duty paper used in construction. Tar paper is made by impregnating paper with tar, producing a waterproof material useful for roof construction. Tar paper is similar to roofing felt,[1] historically a felt-like fabric made from recycled rags impregnated with melted asphalt, and today evolving into a more complex underlayment of synthetic mesh or fiberglass strands waterproofed by synthetically enhanced asphalt.