Abstract: Abrasion resistant laminates which are aesthetically pleasing, water-resistant/water-repellant, and flexible are formed by laminating a wear-resistant durable multi-layer top assembly to a base layer formed from an inexpensive, water resistant, polymeric substrate. The durable multi-layer wear-resistant top layer assembly comprises a wear resistant upper layer, a decorative layer, and a core layer. The polymeric base layer comprises a water resistant substrate which is positioned beneath the top layer assembly and is laminated thereto with a water resistant adhesive. This abrasion resistant laminate could be applicable in a variety of situations wherever a decorative and/or abrasion resistant product could be used and would be particularly useful in the floor covering industry.