b 2d may be the same as described above alternatively the fastening distributing inserts may be attached by adhesive to the upper surface 212 to the lower surface 214 to the upper paper layer 220 and or to the lower paper layer 222 while the above embodiment may be more appropriate for horizontal installation of the wallboard 200 the present invention is not limited to horizontal orientations in a third exemplary embodiment as seen in fig3 wallboard 300 may be more appropriate for vertical installation of the wallboard in this exemplary embodiment the wallboard 300 includes a plaster substrate 310 surrounded by an upper paper layer 320 and a lower paper layer 322 the plaster substrate 310 may be formed of plaster and includes an upper surface 312 and a lower surface 314 a pair of tapered edges 316 may be formed in the upper surface 312 one two or a plurality of fastening distributing inserts 330 may be provided within the plaster substrate 310 between the upper surface 312 and lower surface 314 and are oriented in the lateral direction of the wallboard preferably each of the fastening distributing inserts 330 would be formed of a metallic material fiberglass material synthetic material composite material or combinations thereof in addition each of the fastening distributing inserts may be perforated so that the material of the plaster substrate 310 can penetrate through and bond to both sides of the fastening distributing insert 330 by providing the pair of inserts 330 cost is reduced while the wallboard 300 is reinforced in ideal locations for attaching heavy fixtures according.