Abstract: This invention relates to a composite board including: a core having upper and lower surfaces and at least one aperture extending therebetween, at cast one upper reinforcing layer disposed on the upper surface of the core and at least one lower reinforcing layer disposed on the lower surface of the core, the upper and lower reinforcing layers each including at least one aperture extending therethrough, the apertures in the upper and lower reinforcing layers being in substantial alignment with each other and with the aperture or apertures in the core, at least one tie member passing through the substantially aligned apertures, each said tie member having a first end portion protruding through said aligned apertures from said upper reinforcing layer and a second end portion protruding through said aligned apertures from a said lower reinforcing layer, said first and second end portions being secured to a surface of said respective lyaers.