basement subfloor - do i need sleepers for this solution
Yep, you can go with sleepers or with DA01 &amp; Keshlam's concept while using tongue &amp; groove plywood only. A variation between the 2 is to not do sleepers to keep the plywood flat but to do batten boards under the plywood seams with strips of plywood...you'd lay 1" or 3/4" thick insulation strips under the battens, depending on your plywood thickness.

This maximizes the thermal insulation &amp; regular edged plywood can be used. 3/4" plywood would be more resilient if you envision heavier furniture. An aquarium, hot tub or weight lifting area would need full sleepers beneath the plywood.