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Underlayments For Resilient Flooring Resilient flooring needs the right underlayment installed the right way by Paul Fisette nstalling floor underlayment is routine for most builders: order thin particleboard or plywood and fasten it to the subfloor. But careful selection and fussy workmanship become more critical when the finish surface will be vinyl tiles or sheet goods. Resilient flooring is thin and subsurface irregularities are readily transmitted through thin vinyl. Nail-pops, swollen wood fibers, and deformed joints are the villains of the resilient underworld. Subfloor versus Underlayment The terms "subfloor" and "underlayment" are often used interchangeably around the job site, but there is a world of difference between the two. A subfloor is a structural layer intended to provide support. It serves as the working