Vinyl composition tile (VCT) is a finished flooring material used primarily in commercial and institutional applications. ... In installation the floor tiles or sheet flooring are applied to a smooth, leveled sub-floor using a specially formulated vinyl adhesive or tile mastic that remains pliable. Floor tiles are cut into modular shapes such 12" x 12" squares or 12" x 24" rectangles. In installation the floor tiles or sheet flooring are applied to a smooth, leveled sub-floor using a specially formulated vinyl adhesive or tile mastic that remains pliable. In commercial applications some tiles are typically waxed and buffed using special materials and equipment.

Modern vinyl floor tile is frequently chosen for high-traffic areas because of its low cost, durability, and ease of maintenance. Vinyl tiles have high resilience to abrasion and impact damage and can be repeatedly refinished with chemical strippers and mechanical buffing equipment. If properly installed, tiles can be easily removed and replaced when damaged. Tiles are available in a variety of colors from several major flooring manufacturers. Some manufacturers have created vinyl tiles that very closely resemble wood, stone, terrazzo, and concrete and hundreds of varying patterns.