Cement board is a building material used as a base for ceramic, stone, or other types of tiles. It is made from cement, sand, and other materials, and is typically used in construction for walls, floors, and ceilings. Cement board is known for its durability, strength, and resistance to moisture, making it an ideal choice for use in wet or damp environments, such as bathrooms and kitchens. It is also relatively lightweight and easy to cut and shape, making it suitable for use in a variety of construction projects. Cement board is typically installed by attaching it to a frame or structure using screws or adhesive, and then covering it with a layer of thin-set mortar and tiles.