The Right Product for the Job

• Paper towels are made to be absorbent to clean up spills or when used as cleaning cloths. People use napkins, which are generally thinner, at the dining table to wipe their mouths and fingers and the occasional small spill.
  
  

The Look and Feel

• Napkins are usually one- or two- ply and come in a huge variety of designs and colors. Paper towels have textures and now come in standard sizes (sheets or half-sheets) on a roll and in a small selection of patterns. Eco-friendly alternatives using recycled paper may not be as smooth as the white paper products.
  
  

The Cost per Sheet or Napkin

• The cost per sheet will vary between different brands. Dividing the price of the roll or package by the number of sheets or napkins in it will give this cost.
  
  

Coupons and Discounts

• It's often cheaper to buy a large quantity of the product than individual rolls or packages. In addition, there may be discount coupons for one of the products. Both of these will affect the cost per sheet.