From OED:
In the timber trade, in Great Britain, a deal is understood to be 9 inches wide, not more than 3 inches thick, and at least 6 feet long. If shorter, it is a deal-end; if not more than 7 inches wide, it is a BATTEN. In N. America, the standard deal (to which other sizes are reduced in computation) is 12 feet long, 11 inches wide, and 2 inches thick. By carpenters, deal of half this thickness (1 inches) is called whole deal; of half the latter ( inch) slit deal.
The word was introduced with the importation of sawn boards from some Low German district, and, as these consisted usually of fir or pine, the word was from the first associated with these kinds of wood.
Evidentally in the UK it now can originate from Norway Spruce.
Al.
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