In SPC flooring, IXPE and EVA are the two most common sound-dampening underlay materials.
Their main differences lie in material structure, performance, cost, and service life.

In Short，
IXPE (Irradiated Cross-linked Polyethylene) is a high-performance, eco-friendly, and long-lasting underlay.

EVA (Ethylene-Vinyl Acetate) is a cost-effective alternative, but is slightly inferior in long-term performance and eco-friendliness.

1. Structure and Performance

IXPE：

Structure: Made of irradiated cross-linked polyethylene, forming a uniform closed-cell honeycomb structure through advanced electron-beam irradiation.

Advantage: This uniform closed-cell structure is the key to its excellent sound insulation and waterproof performance. It acts like countless tiny, independent air bubbles, effectively absorbing impact noise (like footfall) and is completely non-absorbent.

EVA：

Structure: Produced through chemical foaming, forming an irregular closed-cell structure.

Disadvantage: The structure is less uniform than IXPE, so the sound insulation performance is relatively basic. It is more prone to compression after long-term use, leading to a reduction in sound insulation and support. Some low-grade EVA may also have water absorption issues.

2. Eco-Friendliness and Health

The production of IXPE uses physical foaming, which does not involve toxic chemical blowing agents. Therefore, it is considered a more eco-friendly, non-toxic, and odorless material.

EVA uses chemical foaming. Although most are safe, low-end products may have chemical residues or odors.

3. Cost and Choice

When you are pursuing long-term durability, premium sound insulation (especially in multi-story residential or apartment buildings requiring high-standard acoustic performance), as well as higher comfort and eco-friendliness, IXPE is the wiser investment.

When you have a limited budget, or for temporary/short-term rentals where long-term performance requirements are not high, and you only need basic cushioning and noise reduction, EVA is the economical choice.

Conclusion

For SPC flooring that seeks high quality, long lifespan, and superior performance, the IXPE underlay is the more recommended choice.