Cement based particle boards are a mix of cement and reinforcing fibres, 1/4 to 1/2 inch thick that are typically used as a tile backer board. Cement based particle board can be nailed or screwed to wood or exterior steel studs to create a substrate for upright tile and attached horizontally to plywood for tile floors, kitchen counters, and backsplashes. Cement based particle boards add impact resistance and strength to the wall surface as compared to water-resistant gypsum boards. Also, it is possible for the cement board to be fabricated in thin sheets with polymer modified cement to allow bending for curved surfaces.