Cement bonded particle board is an innovative building material that is durable and flexible and meet the requirements of moisture tolerance and fire resistance. It is manufactured from wood particles and cement and has no asbestos or other hazardous volatiles. The board has smooth grey surface and is available in two basic finishes unsanded (suitable for many decorative finishes) and calibrated (sanded on both sides). The panel is easy to use in external and internal applications due to its flexibility–can be nailed, screwed, drilled, routed, sanded, planed or sawn. It is not subject to weather influences and also provides a level of airborne sound reduction–can be used to comply with the applicable regulations.