The present invention pertains to a multilayer foamed flooring and wall product. The inventive product is a resilient cushion foam flooring and wall I product that is free of polyvinyl chloride (PVC), plasticizers and heavy metal ; stabilizer. The product is made of a multilayer top layer which is integrated with a latex or poly olefin polymer foam back layer. The product has particular utility in the heterogeneous flooring market and can be prepared using ordinary PVC melt processing equipment.
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