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Flush Valves Market - Competitive Insight, Trends, Forecast 2027 A valve is a device or equipment that passes fluid or any other substance in a single direction. A flush valve, also known as a flushometer is a device that uses pressurized water for cleaning toilets. A flush valve is used to flush out human excreta. Flush valves are made of various materials including brass, chrome, stainless steel, bronze, aluminum, and hard plastic.