improved durability and sharper chemical embossing images are obtained in a thick foamed thermoplastic floor structure by the use of an unfoamed inner layer . the floor covering is formed on a release paper and includes an unfoamed thermoplastic base coat , lower foamed thermoplastic layer , an unfoamed thermoplastic inner layer , an upper foamed thermoplastic layer and a clear coat . the enhanced chemical embossing is achieved by printing an inhibitor containing ink on the inner layer and below the upper foamed layer . multilevel embossing is obtained by embossing both foamed thermoplastic layers or applying a growth - controlling agent to both surfaces of one foamable thermoplastic layer . the preferred embodiment includes a pearl platelet containing layer above the upper foamed layer to give the illusion of deeper embossing . the preferred embodiment also includes a wear coat of the reaction product of an aminoplast , a urethane and a polyol .