referring to the drawings , the present invention is shown and described with respect to a ceiling , wall or floor of any type . examples include , but are not limited to : a bathroom , kitchen back splash , or any other room in the house . the invention can also be used in commercial facilities . the many uses of the invention will be made clear to those who read the description . an assembly embodying the invention includes a back liner panel (# 1 ). this liner panel is solid and waterproof . the back liner panel has integral raised ribs (# 2 ) forming squares of equal dimensions (# 3 ). these squares form a pattern of equal lateral and longitudinal grids (# 4 ) to act as pre - made grout lines (# 5 ). the back liner panel may be fastened with screws , nails , glues , or any other known means in the industry (# 6 ). this back liner panel is a one piece unit which requires no assembly (# 7 ) and has ribs in a 4 inch by 4 inch ( 4 ″× 4 ″) pattern or other patterns of equal dimension which allows for tiles of different sizes (# 8 ) with notches (# 9 ) on downward ribs to be used in the same back liner panel . the ribs also have a recess on both sides (# 10 ) to receive raised protrusions (# 11 ) on downward ribs of tile . tiles fit firmly in between raised ribs (# 12 ). with this fit of tiles into ribs , tiles can be removed very easily (# 13 ) for the changing of tiles any time desired . tiles can be made from plastic , metal any other known building material . tiles will have a decorative face (# 14 ) with downward ribs (# 15 ) that fit into the squares of the liner panel (# 16 ). thus , this will give the look of a tiled wall , ceiling or floor (# 17 ). the system is waterproof , simple to install , and allows for quick and easy removal of tiles to change the appearance of a ceiling , wall or floor at any time desired .