Abstract: A tile board made from a one piece sheet having top and bottom portions of contrasting colors. Grooves are machined through the top layer to expose strips of the bottom layer. The exposed strip divides the top layer into tile sized members which simulate inlaid tiles having beveled edges. The exposed strips of the bottom layers simulate recessed grout lines. Machining of the grooves through the top layer simultaneously forms the simulated tiles and simulated grout lines in the plastic sheet. The tile board can have a bent edge section to provide a finished tile look spanning a corner of two adjacent walls.This is a Continuation-in-Part of application Ser. No. 906,326 filed Sept. 11, 1986, now abandoned, which is a Continuation-in-Part of application Ser. No. 575,217 filed Jan. 30, 1984 (now abandoned).