When and where should R10 rigid insulation be used? R10 refers to the r value of your EPS, which is the density. The higher the r value the more the foam prevents air flow, protecting your internal environment for external changes in temperature. A combination of multiple sheets of EPS is used to create any high r value. This value in particular is often used layered between your drywall and exterior wall. These can differ depending upon your geographical location as well as the location within your home. It is best to discuss R-value with your contactor to ensure comfort and energy conservation