Multi-Layered Vinyl Sheet Flooring can be used in any part of the home varying from high traffic areas such as hallways and family rooms to wet areas such as kitchens and bathrooms. The Vinyl Sheet Flooring is a multi-layered form of flooring, with a protective top layer usually made of urethane, a protective clear vinyl layer, followed by the printed vinyl design layer and then finally the backing. Vinyl Sheet Flooring can also be used in laundries and basements. Multi-Layered Vinyl Sheet Flooring is offered in fine polished form.