Abstract: A floating floor system for installation over a subfloor. The underlay has a polymer film with a relatively low coefficient of friction between itself and a floating floor cast to a relatively thin and dense open-celled foam with a relatively high coefficient of friction between itself and the subfloor. Also contemplated is a method for installing the underlay between the subfloor and the floating floor, wherein the foam surface of the underlay is placed against the subfloor and the floating floor is positioned onto the film layer of the underlay.