Homasote ComfortBase is designed for that application.. No clue what it
costs, though.


PVR wrote:

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.