by 
The Curious Bag
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<h4 class="dechead">On One Hand: Pressure/Sound
Because the cells that make up the structure of cork are filled with air the material is perfect for controlling the flow of sound. For most types of flooring, including wood and laminate which require underlaying that provides a pressure cushion and sound barrier, cork sheets ¼ inch thick are recommended according to EcoByDesign.com.
On the Other: Stress Relief
EcoByDesign.com says that if you are laying thicker, harder flooring such as ceramic tiles that require an underlayment that can simply provide stress relief, cork underlayment of 1/8 inch thickness is all that is needed. They explain that cork relieves stress on tiles because its cell structure compresses and expands with the addition and release of pressure.
Bottom Line
For most types of flooring a 1/4 inch cork underlayment is needed, but if laying ceramic tiles you only need an underlayment of 1/8 inch thickness.
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