SPC rigid core vinyl flooring is available in three different kinds: SPC core floor that consists of one layer only SPC core floor + PVC balance sheet (Two layers) ABA core construction- PVC vinyl board + SPC core floor + PVC (Three layer) ABA Core Construction ABA construction process consists of balancing layers of vinyl below and above the core. ABA core is much more stable dimensionally in terms of performance and provides better underfoot feels. The best thing about the ABA structure is that it keeps the rigid character of SPC and adds the soft touch of PVC vinyl flooring. This is a premium SPC that offers better embossing options, great sound absorption and a thicker product overall.