What are they refacing? cabinet doors, ceramic tile, tubs, countertops, ? Perhaps if you could refer to some site of the companies you refer to, I would better understand.

Thanks Lonny. They reface everything in the bath; tub and walls. They seem to use a piece of acrylic wall that looks very much like individual tiles. I was just wondering where a consumer could buy that material to do the job myself. Here's a link that will show you what I mean: http://ushomesystems.com/usr/product.cfm?product=B&logo=Century_21

You should be able to find the glue on shower kits in the tile pattern in your box store. Thank you for sending the site. This industry appears to be the cabinet refacers that expanded into countertops a few years ago and are now into walls. Glueing to ceramic tile is a limited life solution and has not been an accepted construction practice. There are the real heavy kits that the rebath people install. That's the tub liner over an old tub businesses. Often they cost as much as redoing the tile. Repainting or coating the ceramic tile has also not been completely successful yet.

You might try Sterling, Lasco and some of the other shower wall manufacturing sites.