You may want to consider a sub-floor underlayment tile for basements. The floor should not get wet to the touch. Otherwise, you will need to fix the problem you have prior to installing any type of sub-floor.
The garage floor tiles we manufacture are made out of high-impact polypropylene (high-impact plastic). There are other manufacturers t hat make them out of flexible pvc (aka rubber). We use polypropylene in order to make the garage tiles with a grid underneath for air and water flow. This...
You may also want to consider interlocking basement floor tiles. They are quite easy to install and it is a good fast option.
Marvin Solano
Basement Flooring: Interlocking Tiles
There are alternatives to epoxy paint. You may want to consider garage floor tiles. About half our customers come to us after they get tired of redoing the epoxy paint. The home kit epoxy paint will usually only last for about a year if you park a car on top of it regularly. On the other hand...
I think you may be talking about Tuff Seal. They sell something like what you are describing. You should be able to find them with a quick search on google.
What do you need those tiles for? If you want them for a garage or basement you may want to consider our tiles. We manufacture...