Gypsum is calcium sulfate (CaSO4). Refined gypsum in the anhydrite form (no water) is 29.4 percent calcium (Ca) and 23.5 percent sulfur (S). Usually, gypsum has water associated in the molecular structure (CaSO4·2H2O) and is approximately 23.3 percent Ca and 18.5 percent S (plaster of paris). Gypsum fertilizer usually has other impurities so grades are approximately 22 percent Ca and 17 percent S.