Home depot, and other places I'm sure, have a 2x2 panel of osb with an
"egg-carton" material glued to the back. Be careful that if you are going
to lay rug, the instructions call for you to build the walls on top of it.
There is another solution available if your walls are up already, but it
doesn't seem as strong as the prior.

"PVR" wrote in message
...
I want to finish my basement. I am looking for a subfloor material of high
insulation capability to be placed on the existing concrete floor. I will
put standard padding and carpet on top.

Is this kind of material available? Should studs go on top or the subfloor
go between studs? How is carpet attached to the subfloor?

Peter.