[LazyPup]

Ceramic tile is a rigid non-flexible product, therefore backerboard is required when laying tile over a wood subfloor. Concrete on the otherhand is also non-flexible so tile may be laid directly upon the concrete without any additional subfloor materials other than to possible float the concrete with a floor leveler product to insure a level surface. Normally ceranic tile is set with a thin set mastic product which would suffice as the floor leveling material.