FLOORING UNDERLAYMENTS
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Flooring is composed of many different layers. What you see on the surface–laminate, wood, vinyl, for example–is not everything. More layers below this top layer (called a floor covering or sometimes a finish floor) support that top layer.
Flooring underlayment is a thin material that rests between the floor covering at top and the subfloor at the bottom. Because underlayment is a catch-all term, it can take different forms–soft like foam or felt, hard like cement board, fiberboard, or plywood.
Its purpose is to provide a smooth place for the floor covering to rest; to deaden footfall; to dampen some sound; and, in some cases, to act as a moisture barrier.