Roofs are basic element of shelter to protect the people themselves from cold, wind rain and sun. Tiles are thin slabs of baked clay used for construction of roofs, walls or floors. They may be plain or ornamented, and glazed or unglazed. Tiles are also made from marble, cement or plastic materials. The type and designs of tiles are many and they can be conveniently classified into two groups, namely, non roofing and roofing tiles. Roofing tiles made from plastic, clay are usually unglazed. They are of many designs of which the more popular are country, Mangalore, Raniganj, Allahabad, Ridge, ventilation, Sky-light, hourdis and valley. The manufacture of cement tiles are exclusively carried out by small medium scale sectors. The tile industry reoriented itself to changing pattern of internal demand by establishing several units, both in large and small scale sectors for manufacturing of roofing and non-roofing tiles in near future to patch up the gap between demand and supply so this industry is to main fold. The announcement made by govt. to build rural houses, for poor people, will definitely become the counterpart of it and which and should not be allowed to go waste by negligence, here important is that to bring about a change of heart and attitude of the people, inform them of the advisability of casing cement roofing tiles for their houses. Cement roofing tiles meet the styling, long lasting service combined with a flexibility that make this versatile roofing adaptable for residential houses, tiles will definitely push up the demand of cement roofing tiles, so there is wide scope of new entrepreneurs to venture into this project.