This usually consists of 2 x 4-foot (5.1 x 10.2 cm) framework attached to the basement concrete wall with screws.


Install insulation board onto the concrete or cinder block wall prior to installing the framework using construction adhesive applied with a caulk gun. This will form a vapor barrier between the walls and the sheetrock.
The studs, or furring, will have a top and bottom plate with the studs on 16-inch (40.6 cm) centers. Plumb the framework by using shims, or wedges, between the face of the basement wall and your framework.
Begin framing from one corner and work around the basement back to your starting point.;
, This would also include any cable TV, internet or phone lines.
 It is best to start at one corner with the sheets lying horizontally along the bottom.


Use wedges, or shims, to raise the sheetrock off the floor and keep the bottom row of sheetrock level to the top edge.
Most likely your basement will not be a standard height, and you will need to custom cut the sheet. Make sure it fits above the first row by measuring from the top of the first row to the top plate.
 Score it with a utility knife along the marks you make. Begin breaking the sheetrock from one edge and move toward the other edge.


The rock should break evenly if you scored deep enough. If it didn't, next time try to cut or score the sheetrock deeper.



It is best to tape the walls using 3-inch (7.6 cm) fiberglass tape rather than a paper tape in a basement location. Fiberglass tape resists cracking and moisture better in areas where you might have a lot of movement or moisture. The fiberglass attaches directly over the joints and embedment applied over them.
 This gives the walls a nice smooth appearance and makes it ready to finish with texture and paint.
Build a framework to hang the sheetrock from.
Install electrical outlets and fixtures before you begin with your sheetrock.
Hang sheetrock on the framework using 4 x 8-foot (1.2 X 2.4 m) sheets.
Mark the sheetrock to the width you need.
Tape and embed the walls to your new basement room.
Complete the walls by using a sanding block and sandpaper to sand down and blend in the edges of the embedment.
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