Another material of choice is corrugated cardboard. Economical cardboard posts are easy to replace and appeal to many cats. Usually they lie flat on the floor and may come with a toy attached to entice kitty to scratch at them. Since many cats enjoy cardboard posts and they’re often quite inexpensive, first-time cat owners often start with this option before graduating to more elaborate and pricey cat furniture.
So, I make mine their own scratching boards
IF YOU ARE WORRIED ABOUT NEW FURNITURE ARRIVING - While a cat is learning not to scratch your new piece of furniture, cover it while you aren't home while providing a sturdy post or cardboard pad nearby so kitty knows where to go to scratch - and praise her when you see her scratching the right place! There are also repellents (cats do not like citrus or orange smells) available to spray on the object that you don't want kitty to scratch. Cats are highly intelligent animals that can easily be trained with some time and effort. Cats respond to voice commands so make sure to praise a cat with positive reinforcement & yummy treats or cat nip when she scratches in the right place. Don't forget about extra nail trimmings or Soft Paws when new furniture arrives and spray some pheromone spray to reduce territorial scratching around the new furniture every other day.
DIY Sisal Cat Scratching Board | Modern Cat magazine
For cats who like to scratch horizontally, there are inexpensive corrugated cardboard scratching pads available at your local pet product store.
Sisal Cat Scratching Board | Sisal Rugs Direct