Quick Answer: A towel is a piece of absorbent cloth, or paper, used for drying or wiping a surface. Towels draw moisture through direct contact. In households, various types of towels are used for a variety of functions, such as hand towels, bath towels, and kitchen towels. Bathing towels and hand towels are usually made of cotton, linen, bamboo and synthetic microfibers. Paper towels are often provided in commercial or office bathrooms, via a dispenser, for users to dry their hands. They are also used for such duties such as wiping, cleaning, and drying.