Basement walls might seem like bread is to a sandwich - vital, but fairly basic. But just like a great sandwich requires just the right bread to make it a good one, finishing basement walls properly is necessary to complete the space.
Two of the most important characteristics of basement walls are insulation and moisture protection. Basement walls may be finished by installing a wooden frame that is lined with fiberglass insulation. This insulation is most useful when it is contained within a vapor barrier, like polyurethane plastic.
An easy way to finish basement walls is to use ready-made wall panels, like the Owens Corning Basement Finishing System. These panels are made from a sturdy glass fiberboard that lock in place, and provide durability and waterproofing.
If you're completely finishing out the room, cover them with basement drywall and then paint or wallpaper.
See also: Planning a Basement Remodel
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