Gyp-Crete 2000®/3.2K gypsum floor underlayment is engineered to deliver compressive strengths up to 3,200 psi (22.1 MPa), also delivering enhanced resistance to surface abrasions and even faster drying time. It's ideal for use over wood or concrete subfloors in single family, light commercial, and multifamily construction, as well as renovation projects. Its crack-resistant surface provides a perfect base for practically any floor covering.