Stainless steel sheeting for countertops refers to thin sheets of stainless steel that are used as a surface material for kitchen and other types of countertops.This material is generally made of 304 and 316 stainless steel, and is popular in commercial and residential kitchens for its durability, stain and corrosion resistance, and stylish and modern appearance.Common stainless steel sheets for countertops are mostly embossed, sandblasted and frosted finishes.