A paper towel is an absorbent textile

Textile

A textile or cloth is a flexible woven material consisting of a network of natural or artificial fibres often referred to as thread or yarn. Yarn is produced by spinning raw fibres of wool, flax, cotton, or other material to produce long strands...

 made from paper instead of cloth. Unlike cloth towel

Towel

A towel is a piece of absorbent fabric or paper used for drying or wiping. It draws moisture through direct contact, often using a blotting or a rubbing motion. Common household textile towels are made from cotton, rayon, bamboo, nonwoven fibers or a few other materials.-Types of towels:* A bath...

s, paper towels are disposable and intended to be used only once. Paper towels soak up water because they are loosely woven which enables water to travel between them, even against gravity. Paper towels can be individually packed (as stacks of folded towels or held coiled).
Paper towels have almost the same purposes as conventional towels, such as drying hands, wiping windows, dusting and cleaning up spills.