Abstract: Foam backed carpet tiles are removed from a supporting floor surface without leaving a residue of foam by providing a flexible thin polyester sheet material with a first adhesive material bonding the bottom surface of the foam layer to the top surface of the sheet material and a second adhesive between the bottom surface of the sheet material and the supporting floor surface. The sheet material is caused to separate from the supporting floor surface when removing the carpet tile by the pulling force being applied also to the polyester sheet which has low stretch less than the carpet itself. Also the first adhesive material provides a greater bond strength between the sheet material and the second layer than a bond strength of the second adhesive material and by causing the structural integrity of the second layer to be greater than the bond strength of the second adhesive material.