A term used specifically in the paper industry to refer to (1) modification of raw paper by coating, impregnating, laminating, and corrugating (wet converting); and (2) fabrication of a multitude of finished products such as bags, cartons, packaging materials, napkins, facial tissues, cups, plates, and the like (dry converting). Specialized equipment is required for these operations, e.g., roll coaters, extrusion coaters, embossers, crepers, carton and bag-making machines, etc.