Not all spills are the same, but these Select-A-Size paper towels let you choose just the right amount to handle any mess. The super-absorbent material soaks up liquids and wipes away dust and debris in the blink of an eye. 2-ply paper towels soak up spills and messes in an instant. 79 sheets per roll. Select-A-Size design lets you use just enough to clean up spills without any extra waste.