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First you need to ask yourself if you are installing over plywood, this helps determine the actual strength of the wood. Tile can be awfully heavy so it is vital that the wood have high quality and the thickness should also be noted to make certain it can hold a heavy load. Particle board should not be an option nor interior grade plywood since these two materials are not appropriate for tile floor installation or replacement. The next thing to do once the strength of the wood has been established the wood itself must now be smoothed over . The best way to smooth the wood is to use a sander. There are several options for sanding, you can try sandpaper or rent a commercial grade sander from a home improvement store. If your home already has vinyl flooring you will need to remove it and replace any damaged wood base components.