Cement Backer Board for Tile

Tips from Real-Estate-Agents.com

reprinted courtesy of ServiceMagic.com

Cement board is a product that revolutionized the tiling industry. It's literally a board of concrete (usually in 4- x 5-foot sizes). It ranges anywhere from a half inch thick for walls to 1/4 inch thick for floors. You can lay it right on top of an existing subsurface to essentially make it concrete. It resists shifting and is impervious to water. Plywood is only good on floors and countertops where there are no sinks or water sources. It's an acceptable subsurface for entryways.

-- Tips courtesy of Service Magic

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