Vinyl flooring is 100 percent synthetic material. In standard sheet vinyl and vinyl tiles, the base layer is usually fiberglass which is then coated in PVC vinyl and a plasticizer. The resulting sheet is printed and embossed with a surface print layer. Over this, one or more wear layers is applied, often a tough layer of “no-wax” polyurethane. Sheet vinyl is known as “cushioned vinyl” features a closed-foam lower layer.