The present invention discloses a composition of matter for use in wallboard in the construction that has a morphology of pores and a network of interconnected inorganic particles that are coated with a thin layer of organic binder. The process used to produce the wallboard can use either hydrophobic or hydrophilic prepolymers or preferably both to create the desired network of coated inorganic particles. A preferred embodiment uses at least one hydrophobic constituent and a decomposition reaction that produces a gas to form one or more layers or a gradient of the morphology in one or more layers to create wallboard products with superior properties to those wallboard products now known.