No backer board and floor doesn't need to be level. It just needs to be
flat.

Now, if you have a painted concrete floor you will need to get off the
paint. The most recent TOH magazene suggested backer board over a painted
concrete floor. Personally I would prefer to sandblast or strip off paint
than install backer.

So no, do not need backer.

"Dica" wrote in message
...
i'm getting ready to install ceramic tile in my basement and just finished
the chapter in my home depot book about what's involved with this. it said
i
should be using backer board to keep the tiles from flexing. as i say,
this
is going in my basement, which has a concrete foundation. aside from
making
sure the floor is totally level, do i really need to use backer board?

tks