(Also see Substrates)
There are many different materials 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.