if it is acrylic or rimless glass, a thin sheet of styrofoam (1/4") will work fine. If it is a rimmed glass tank, you should not put anything under it at all, they are designed to sit on the frame itself.
I have not had a tank that large, but in the past my acrylic tanks have been just fine without anything under them. As long as the surface is smooth and planar, i really don't see the need.