| This is what i found when looking it up.... Luxury Vinyl Plank (LVP) flooring is made up of multiple layers of materials, including polyvinyl chloride (PVC), wood composites, and limestone stabilizers: Backing: A layer of foam, cork, or PVC Core: A WPC (wood polymer core) or SPC (stone polymer core) core Vinyl layer: A layer of PVC Glass fiber: A layer of glass fiber Print layer: A layer that displays the product's colors and design Wear layer: A protective layer made of polyurethane that resists scratches and stains Urethane coating: A protective coating |