[cbush]

I have done both acoustic tile and sheetrock. It is easy enough to start out with the white paint, and if ultimately that doesn't make it finished enough, you can take the next step. As everyone states, sheetrock has the best look. In my last house, I walled off the portion of my basement with most of the utilities and plumbing, and just sheetrocked the rest. Best of both worlds. In current house, that was not an option so I did the acoustic tile dropped ceiling. Leaves a lot to be desired, but the in ceiling lighting gives a lot of options with the lights and I do need the access. Also, occasional water from tub over flowing or such is easier to fix with acoustic tile.