Abstract: The present invention provides a formulation for a fibrous non-woven facing material, wherein the formulation comprises a binder, a filler, and an extender. The extender has an median particle size, d50, which is equal to or less than 3.5 ?m, and a non-spherical morphology. The filler has an median particle size, d50, which is equal to or less than 3.0 ?m and wherein the filler has a d10 equal to or less than 1.0 ?m and a d90 equal to or less than 6.0 ?m. The formulation comprises less than 13 wt % titanium dioxide on a dry solids basis. Also provided is a fibrous non-woven facing material comprising the formulation, a process for preparing the fibrous non-woven facing material and a fibrous non-woven facing material obtained by said process.