Finishing compound is a type of material used in construction and home improvement to create a smooth surface on walls and ceilings. It is often applied over drywall joints, screws, and imperfections to prepare the surface for painting or wallpapering. This compound can be sanded down after drying to achieve a flawless finish. Typically made from a mixture of gypsum powder and water, finishing compound is easy to work with and can be applied using a putty knife or taping knife. It comes in various formulations, including ready-mixed and powder forms, catering to different project needs and preferences.