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As Victor explains, installing carpet and padding straight against the concrete floor is asking for mold problems in the future. Even a dry basement has a concrete floor that lays straight against wet soil, and concrete is very porous. Ground water will always infiltrate the concrete. The carpet will soak with moisture, and after a while will begin to smell and grow mold.
Likewise, using plywood or store bought subfloors with a wooden layer is not a good option. Wood also soaks up water and, being organic, supports mold growth.
Complete Basement Systems offers the only subfloor option in the industry that is 100% waterproof, inorganic, and specially developed for basements: the ThermalDry Matt Tiles.
These floating, interlocking plastic tiles act as a vapor barrier, protecting your carpet from slab moisture. Raised from the floor by a system of pegs, they allow concrete moisture to dry before reaching your carpet. ThermalDry tiles also provide thermal protection. The surface of the tiles is an average of 10 degrees warmer than the cold concrete.
Thermal Dry tiles are also available in pre-finished styles and many colors to match your basement decor. Finishing options include carpet, vinyl and faux wood parquet.