Vinyl flooring consists of multiple layers: the foam backing, the design layer and the wear layer.

The foam backing gives the vinyl flooring its cushion underfoot, as well as its sound dampening properties.

The design layer is made by combining vinyl resin with additives which give the flooring desirable properties. These may include plasticizers, which make the flooring malleable; stabilizers, which prevent degradation and discoloration; and dyes which make up the floor’s visual design.

The wear layer of a vinyl floor consists of a vinyl or urethane coating, or sometimes both. Urethane is the higher-quality and higher-cost option, as it renders the floor easier to clean and more stain-resistant.