an 110 u00b0 c oven and then conditioned at 22 u00b0 25 u00b0 c the paper was then re weighed in the analytical balance to determine the exact pick up level paper sheets with very close resin pick up levels were grouped and cut into strips of 71 2 34 u00d7 3 34 with its length parallel to the machine direction of the paper each eight of these strips were grouped and rolled and then wetted with 6 ml of the wetting liquid in all cases in these examples the wetting liquid was 5 boric acid these wetted strips were sealed in plastic bags for at least over night before testing the set of paper was then tested as it was by a thwing albert electro hydraulic tensile tester model 37 4 afterwards the tested strips were saved for flushability tests in order to see the flushability performance of the glyoxalated polyvinyl alcohol system commercial bathroom tissues were tested using the same procedure the test results were used as references for comparison when the glyoxalated polyvinyl alcohol systems were tested by the same method the commercial toilet tissues used included 34 new delsey 34 u2122 and 34 delsey boutique 34 u2122 by the kimberly.