Abstract: A cement for attaching covering to walls, floors and similar bases includes an adhesive substance which may be glue or a synthetic adhesive and a filler material which may be powdered glass or quartz and which has the property of not interacting with the adhesive nor to be dissolved therein and to adhere to the adhesive substance only slightly or not at all. When the layer of cement dries after attachment, e.g., of the wall covering to the wall, the covering may subsequently be removed therefrom by simply pulling and without damage to either the base or the covering, because the cement splits into two separate layers, one of which remains on the base and the other of which remains on the covering being removed. In another embodiment, a layer of cement is applied to the covering and then dried. For attachment of the covering to the base, another layer of either splittable or non-splittable cement is applied to the layer of dried cement already present.