ESP Low-E Insulation is a non-toxic, polyethylene closed cell foam laminated between two surfaces of aluminum facings. Its design makes it resistant to the transfer of heat through convection, conduction and radiation, according to the manufacturer. Low-E products are designed to be versatile and energy efficient, and ideal for residential and commercial applications. The insulation material can be installed in interior walls to help stop drafts in the interior envelope and add additional R-Value while being environmentally safe.