Linen Wrap is a miscellaneous Item in The Elder Scrolls V: Skyrim.
It is junk, in the sense that it is a low-value item that cannot be used in smithing, enchanting or alchemy. However, it can be sold to general goods stores (e.g. Belethor's General Goods in Whiterun, Bits and Pieces in Solitude). It can be found in tombs all over Skyrim, as well as various other places, usually near corpses, Skeletons or Draugr.