There are many different types of Luxury Vinyl Tile (LVT) flooring and as a result the materials they are made from can vary, but generally all LVT is made of layers which typically include a wear layer, an image layer, a core layer, and backing layer. The wear layer is typically made of polyurethane treated plastic or aluminum oxide which creates scratch and UV resistant surface. Below the wear layer is the image and texture layer where the desired look of the floor is printed on a textured surface designed to make it look and feel like the product it is imitating (e.g. wood, stone). Below the image layer is the core layer, which often will dictate the classification of the LVT product. Rigid core & Stone-poly composite (SPC) vinyl products have a hard, dense core that boast great durability but may be harder underfoot and may sound louder underfoot. Wood-poly composite (WPC) vinyl floors and flex-core vinyl floors boast softer, more cushioned cores that feel more comfortable underfoot but may not have the same durability as vinyl floors with harder cores. The backing layer will often be made from cork, fiberglass or foam depending on the application and the subfloor it is being installed over.