(Also see Substrates)
Many different materials are used in home construction today. However, only a handful of these materials are suitable as substrates for tile installations.
The most commonly recommended substrates for interior tile installations are cement board, exterior-grade plywood (floors only), masonry (walls), drywall and concrete. Existing finishes, such as ceramic tile, porcelain tile, natural stone, laminate (countertops), VCT or well-adhered, non-cushioned residential sheet vinyl, can also sometimes serve as suitable interior substrates.