aqueous liquids , such as water , can normally penetrate through conventional carpet . thus , in cases where water is spilled on conventional carpet , it typically seeps through and ultimately reaches the flooring below . this trapped water can lead to bacterial or fungal growth which can further cause odors and / or deterioration of the carpet backing or flooring . this invention relates to a technique for treating carpet to render it impervious to aqueous liquids . this invention specifically discloses a process for treating carpet which is comprised of a pile and a backing to render said carpet impervious to aqueous liquids , said process comprising the steps of coating the bottom side of said backing with a water - resistant coating composition which is comprised of a latex of a polymer which is comprised of repeat units which are derived from about 30 weight percent to about 84 weight percent vinyl aromatic moochers , about 15 weight percent to about 65 weight percent alkyl acrylate moochers and about 1 weight percent to about 6 weight percent unsaturated carbonyl group containing moochers , a coalescing solvent and a thickener ; and allowing the water - resistant coating composition to dry on the bottom side of said backing to produce the treated carpet which is impervious to aqueous liquids .