- Vinyl Plank
What Is Luxury Vinyl Plank Made Of? Rigid LVP Explained
August 13, 2025

Luxury vinyl plank looks like wood but it’s built very differently. This guide breaks down what goes into a rigid plank and why each part matters. You can also browse the vinyl plank floors we carry in Madison.
What Is Luxury Vinyl Plank Made Of?
Luxury vinyl plank has a clear wear layer on top that guards against scratches and stains. Under it is a printed design layer that gives the plank its wood or stone look. The thick middle is a rigid core of SPC (stone plastic composite) or WPC (wood plastic composite) that keeps the plank stiff and stable. Many planks also have an attached backing on the bottom that quiets footsteps and hides small subfloor flaws.
Each brand builds its planks a little differently. Some add a hard UV-cured top coat over the wear layer. Some skip the attached backing and use a separate pad instead. Luxury vinyl tile (LVT) is made the same way. It just comes in tile shapes instead of planks.
A Closer Look at Each Layer
Below we start at the bottom of the plank and work up. The first layer is an attached underlayment. It’s often a rubber product or cork. This layer dampens sound and helps insulate the floor. It also helps mask small subfloor flaws.

Rigid Luxury Vinyl Plank With Rubber Attached Underlayment
The next layer is the core. Rigid luxury vinyl has either an SPC core (stone plastic composite) or a WPC core (wood plastic composite). A WPC core blocks more sound between levels. It also feels warmer and softer underfoot. An SPC core is dense and very durable. It stands up to heavy foot traffic and rolling loads.

WPC Core Plank vs. SPC Core Luxury Vinyl Plank
The third layer is the decorative film. It’s a detailed image printed onto a thin film. The image is usually wood or stone. Other looks are possible too.

Wood-Look Decorative Film

Stone Tile-Look Decorative Film
The fourth layer is the wear layer. This layer decides how long the floor lasts. It’s a clear coating that resists scratches and stains. It’s often embossed so the floor looks more real. The most realistic planks are embossed in register (EIR). That means the texture lines up with the wood image under it. EIR planks feel like real wood grain. That texture also adds grip underfoot. Wear layers are measured in mils. One mil is 1/1,000th of an inch. Most home floors today fall between 8 and 22 mils. Commercial spaces and busy areas should use 20 mils or more.

Luxury Vinyl Plank Embossed in Register vs Luxury Vinyl Plank Not Embossed in Register
The final layer is the UV coating. This is the floor’s first defense against scratches and sun fading. It’s usually a urethane coat with ceramic or silicone beads that has been cured under UV light.

Layers of Rigid Core Luxury Vinyl
Keep Reading
- The Ultimate Guide to Cleaning Luxury Vinyl Plank Flooring (LVP)
- Why Luxury Vinyl Plank (LVP) Flooring Is the Perfect Choice for Busy Families
- Vinyl Plank Flooring in Madison, WI: the styles and brands we carry
Luxury Vinyl Plank FAQs
What is luxury vinyl plank made of?
Most rigid luxury vinyl plank has four main layers. A clear wear layer sits on top to fight scratches and stains. Below it is a printed design layer with the wood or stone look. Under that is a rigid SPC or WPC core. Many planks also have an attached backing for sound and comfort.
How is luxury vinyl plank made?
The core comes first. PVC is mixed with stone powder for SPC or made into a lighter foamed blend for WPC. It’s pressed into a flat rigid board. Next a printed film with the wood or stone image goes on top. A clear wear layer and top coat are bonded over it with heat and pressure. The boards are then cut into planks and milled with click edges. Many get a backing pad attached last.
What is the difference between SPC and WPC?
SPC stands for stone plastic composite. It’s dense and thin and holds up well to dents and heavy furniture. WPC stands for wood plastic composite. It’s thicker and a bit softer and warmer underfoot. It’s often a little quieter too. Both are rigid and click together the same way.
Is luxury vinyl tile the same as luxury vinyl plank?
They’re built the same way with the same layers. The main difference is shape. LVP comes in long planks that look like wood. LVT comes in squares or rectangles that look like stone or ceramic tile.
Is rigid luxury vinyl waterproof?
Rigid luxury vinyl is very water resistant from the top. Spills that get wiped up won’t hurt it. Some manufacturers say their planks have a waterproof core. That means the core won’t swell from water. It doesn’t mean water can never get through. Water can still seep through seams or around the edges. Standing water can also reach the subfloor and cause damage there. Wipe up spills fast and check the warranty for the exact floor you pick.
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