There are two types of rigid core luxury vinyl:

Stone Plastic Composite (SPC) and Wood Plastic Composite (WPC). When it comes to SPC vs. WPC flooring, it is important to note that while both share a variety of traits, there are differences between the two that should be considered when deciding which will work best for your space or interior design project.


SPC stands for Stone Plastic (or Polymer) Composite, and features a core that is typically comprised of around 60% calcium carbonate (limestone), polyvinyl chloride, and plasticizers.

 It describes the ultra-tough core of rigid-core luxury vinyl flooring. The stone plastic composite makes that core layer virtually indestructible, maintaining its form even on top of uneven subfloors.

Stone plastic composite vinyl flooring is considered to be an upgraded version of engineered vinyl flooring. SPC rigid flooring is set apart from other types of vinyl flooring by its uniquely resilient core layer. This core is made from a combination of natural limestone powder, polyvinyl chloride, and stabilizers. This provides an incredibly stable base for each flooring plank. You can’t tell that is what’s inside these floors once they’re installed. The floors look like any other engineered vinyl floor, with the core completely hidden underneath.


WPC stands for Wood Plastic (or Polymer) Composite. Its core typically consists of polyvinyl chloride, calcium carbonate, plasticizers, a foaming agent, and wood-like or wood-like materials such as wood flour. Manufacturers of WPC, which was originally named for the wood products it was comprised of, are increasingly replacing the various wood products with wood-like plasticizers.

The makeup of WPC and SPC is relatively similar, though SPC consists of far more calcium carbonate (limestone) than WPC, which is where the “S” in SPC stems from; it has more of a stone composition.

Layers of WPC Vinyl Flooring

WPC Vinyl Flooring: Top 10 Ways to Become an Expert

The wear layer is the top surface of your WPC vinyl flooring. The wear layer is like the bodyguard for your floor. If your options were a scrawny little thing or a big, bulky, tough, and ready-for-battle bodyguard, obviously you’d want the latter.

While no bodyguard (wear layer) is perfect, there is a wide range of great options for every use and price point. To put it simply, thicker = better. The thicker the wear layer (or, the higher the MIL number), the more resistant your floor will be to scratching and scarring. Which wear layer do you need? Well, let’s take a look at our options.

8 Mil-This is really all you need for a residential space. In fact, in the vinyl world, an 8 MIL wear layer is considered pretty darn good. It just happens to be the lowest we offer for the fancy stuff. Yes, WPC is fancy.

12 Mil: If you have a super crazy home with a ton of traffic going on, the 12MIL will give your WPC vinyl floor a little extra security. It’s almost like insurance for your floor.

20 MIl-The best of the best. Even the busiest commercial space will look good in these 20MIL wear layers.

Layers of SPC Vinyl Flooring

Wear layer: This transparent layer is at the top. It provides resistance to scratches and stains and is easy to keep clean.

Vinyl layer: This layer provides the decoration for the plank. Colors and patterns are printed onto the vinyl.

SPC layer: This is the dense, waterproof core for the plank made of natural limestone powder, polyvinyl chloride, and stabilizers. It provides rigidity and stability for the plank.

Pre-attached underpad: This layer is generally made from IXPE or EVA foam, which provides sound insulation and cushioning.

Eagle Mountain's
FIRST Flooring Store


Mon-Friday: 10AM-6PM
Saturdays: 10AM-2PM

3535 E. Ranches Parkway Suite C, Eagle Mountain UT, 84005