The invention consists of a back liner panel with pre-formed ribs to secured to a substrate to receive properly shaped tiles.

BACKGROUND OF INVENTION  
         [0001]    The present invention relates to a decorative and functional ceiling, wall and floor structure. In particular, the invention relates to a structure that consists of two parts. A solid back liner panel with vertically formed ribs that form a pattern of squares. These ribs act as a pre-made grout line for tiles of different styles or types made out of plastic, metal or any other building material. 
       
    
    
     DESCRIPTION OF THE DRAWINGS  
       [0002]    In the drawings:  
         [0003]    [0003]FIG. 1 is a plan view of a back liner panel and ribs used in practicing the invention;  
         [0004]    [0004]FIG. 2 is a sectional view of a back liner panel with ribs;  
         [0005]    [0005]FIG. 3 is a sectional view of a portion of FIG. 1 showing a portion of a tile in a place therein;  
         [0006]    [0006]FIG. 4 is a view of tiles of different sizes with turned down sides; it is also a view of tiles with raised projections for locking as well as a view of notches in turned down side of tile;  
         [0007]    [0007]FIG. 5 is a sectional view of the apparatus in use; 
     
    
     DESCRIPTION OF THE INVENTION  
       [0008]    Referring to the drawings, the present invention is shown and described with respect to a ceiling, wall or floor of any type. Examples include, but are not limited to: a bathroom, kitchen back splash, or any other room in the house. The invention can also be used in commercial facilities. The many uses of the invention will be made clear to those who read the description. An assembly embodying the invention includes a back liner panel (# 1 ). This liner panel is solid and waterproof. The back liner panel has integral raised ribs (# 2 ) forming squares of equal dimensions (# 3 ). These squares form a pattern of equal lateral and longitudinal grids (# 4 ) to act as pre-made grout lines (# 5 ). The back liner panel may be fastened with screws, nails, glues, or any other known means in the industry (# 6 ). This back liner panel is a one piece unit which requires no assembly (# 7 ) and has ribs in a 4 inch by 4 inch (4″×4″) pattern or other patterns of equal dimension which allows for tiles of different sizes (# 8 ) with notches (# 9 ) on downward ribs to be used in the same back liner panel. The ribs also have a recess on both sides (# 10 ) to receive raised protrusions (# 11 ) on downward ribs of tile. Tiles fit firmly in between raised ribs (# 12 ). With this fit of tiles into ribs, tiles can be removed very easily (# 13 ) for the changing of tiles any time desired. Tiles can be made from plastic, metal any other known building material. Tiles will have a decorative face (# 14 ) with downward ribs (# 15 ) that fit into the squares of the liner panel (# 16 ). Thus, this will give the look of a tiled wall, ceiling or floor (# 17 ). The system is waterproof, simple to install, and allows for quick and easy removal of tiles to change the appearance of a ceiling, wall or floor at any time desired.