Vinyl flooring is a soft, flexible sheet material made of PVC and plasticizers that is available in various designs, thicknesses, and textures for both residential and commercial use. It can be installed as tiles that are adhered to an underlayment with adhesive. Vinyl flooring is durable, easy to clean and maintain, water resistant, and provides a cost effective flooring alternative to materials like wood or tile. Proper subfloor preparation and installation by a trained professional is required for vinyl flooring to ensure it lies flat without bubbles or damage.