Abstract: Disclosed is a floor covering, in which a surface material such as wood, Korean paper, textile fabric, and thermosetting resin sheet is attached to a surface of a perforated high density PVC sheet. Shrinkage or expansion differences between the surface material and the PVC sheet are removed because multiple holes of the perforated high density PVC sheet offset shrinkage or expansion of the PVC sheet, thereby cracks or curling of the floor covering are prevented and the floor covering can have a smooth appearance.