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The preferred choice of the pros! Dull Finish Gafferâs tape is a MATTE Finish, vinyl-coated cloth with a synthetic rubber resin adhesive. Anybody who has ever used Gafferâs Tape in place of Duct Tape never looks back. The matte cloth finish does not reflect light or leave residue on wires. Widely used in the entertainment industry and a very popular tape in the racing market.