Backerboard is one of the most commonly used underlayments for tile flooring. It has a concrete core that is faced on both sides with fiberglass. This provides noise-deadening qualities as well as a firm and level surface for the installation of tile. Backerboard is ideal for rooms with high moisture or humidity levels, such as a bathroom or kitchen, as it will not degrade with water. The downside of backerboard is that it is more difficult to cut and requires a special carbide blade instead of a utility knife.
While mortar or mud is always used to install tile, some professionals prefer to build up a thick bed of mortar right over the subfloor. This is a very efficient noise blocker. However, creating a mortar bed is a very difficult project for a beginner, as it must be perfectly level before installing the tile. If you have no prior experience working with mortar, this is not the underlayment to use.
"Builder" magazine selected Hardibacker as one of the best underlayments to use for a tile floor. This is due to its ability to withstand extreme moisture -- even flooding. Hardibacker is a brand name of an underlayment made by James Hardie Building Products. It is similar to backerboard, but is manufactured to hold up to more extreme moisture-rich conditions. The material used to create Hardibacker contains noise-reduction properties as well as moisture protection.
Although a good quality plywood sheet will provide noise reduction, it is not recommended for use with marble or ceramic tile. This is due to the fact that it readily absorbs moisture. This in turn causes the plywood to swell and it can even encourage mold development. Since mortar is a wet surface, applying it directly to plywood can be troublesome. If it does not dry correctly, you may end up with several weak spots in the underlayment.