Abstract: The present invention is a scratch board for laying on a sub-floor to form a foundation for floor tiles. The scratch board consists of a rectangular flat board made of cement and has opposite first and second surfaces. The board has a metal screen extending throughout the board parallel between the first and second surfaces and a mesh screen extending throughout the board and imbedded in the first surface. The scratch board is used to construct a tile floor by first covering the sub-floor with a plurality of the boards and securing them to the sub-floor with a staples. A tile adhesive is then spread overtop of the boards and the tiles are then laid onto the adhesive. The boards themselves are manufactured by first placing the mesh screen and then the metal screen into a rectangular form. Wet cement is then poured into the rectangular form and then leveled to form one of the surfaces. The cement is left to cure before removing the finished board from the form.