I have not removed the shower wall yet. I know for sure there is drywall behind it. Which is why I want cement Bd for new stuff. The shower sprays into the bathtub, hence no pan or shower floor tiling. The sub floor in the main area is plywood, which is spongy in a spot or 2. I still am set on cement board for both the shower wall and the floor area. I just want to know what's the difference between the 3 types that I mentioned. Thanks again, Carl