Magnesium oxide board - concrete cottage, Magnesium oxide board a gypsum board substitute for wallboards nov 2007. i was doing considerable web searching for a product to use to substitute for. Chapter 25: gypsum board, gypsum panel products , Edges and ends of gypsum board and gypsum panel products shall occur on the framing members, except those edges and ends that are perpendicular to the. 3/8 . 4 ft. 8 ft. gypsum board - home depot, Gypsum board from sheetrock is suitable to use as a wall or ceiling covering material. perfect for flat and curved structures to achieve a desired look..