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thank you all Thank you everyone for reading and responding to my post. I appreciate the your time. It was cement sheet according to my builder, but thankfully it was ASBESTOS FREE! Very relieved now.

thanks everyone. sent a sample off for testing.

Thanks for reply so far. So what is the material called? Is it a cement sheet or plasterboard or tile backing board?

Took off the kitchen splashback tiles and behind them was a material/sheeting that looked like many pieces of thick gray cardboard paper stuck together with some fiber sticking out. Easy to peel off into separate layers. It looks like flattened egg carton layers stuck together. I think this...