R702.4.2 Cement, fiber-cement and
glass mat gypsum backers. Cement, fiber-cement or
glass mat gypsum backers in compliance with ASTM C 1288, C 1325 or C 1178 and installed in accordance with manufacturers’ recommendations shall be used as backers for wall tile in tub and shower areas and wall panels in shower areas.
Here is National Gypsum's product (place cursor over link, right click, select open in new window):
http://www.nationalgypsum.com/products/ ... uctID=2372 I tried to get the link to the DensGlass version of the product but the G-P site keeps bringing up page not found errors.
Every major gypsum manufacturer has, I am sure, a similar product, which is basically a gypsum panel with a fiberglass coating of sorts, and the gypsum probably has chemicals added to it to resist uses in wet areas, such as showers, as that is one of the locations they are listed for.