A multi-purpose tile is installable on ceilings walls and floors. The tile includes a base layer of foam plastic material bonded to an upper substrate layer of non-foam plastic or metal material. The bonding process includes pressurization of the foam layer to the non-foam constituents of the tile. The pressure is at a selected level that basically does not change the density of the foam base layer before and after pressurization. The thickness ratio of the foam based layer relative to other constituent layers of the tile can be approximately 15 to 20 times thicker than the other constituent layers thus ensuring that the tile is a lightweight, low density structure that is easy to handle and install.