Problem is, with such an installation, the flooring must be secured with nails through the tongue side to firm foundation. This can be done, although with difficulty, by using a special concrete nail with a nail gun. Even that is problematic since most concrete floors aren't perfectly flat, and laying wood, even with a moisture barrier on concrete is considered risky in the long run. Usually, such an installation requires laying a 2 X 4 subfloor framework covered with a 5/8 inch layer of plywood (particle board is not recommended for subflooring due to possible moisture problems). The T&G is then layed as usual. You'll lose about 5 inches of headspace measured from the floor to the ceiling and any doors into or out of the room will have to be trimmed to fit as well....