MgO board
(magnesium oxide board) is widely applied to residential and
commercial building construction. It can be used for a number of
applications including wall and ceiling linings, fascias, soffits,
tile backing, sub-floor or as substrates for coatings. Think of MgO
as a type of sheathing board–sort of like drywall or cement
board–but with much improved
characteristics such as fire resistance, weatherability, high
strength, resistance to mold and mildew, etc.