Abstract: An improved modular and cushion forming interlocking floor covering which is light weight, easy to assemble, disassemble and to store is composed of a plurality of panels. Each panel includes interlocking means composed of spaced locking fingers and locking apertures and secondary locking means. The secondary locking means are in the form of tabs in the face of the finger and the base of the aperture, each tab having a face inclined in a direction opposite the inclined face of an adjacent tab. The geometry of the modules, in the case of a square module is such that a module may be removed, turned over, oriented and reinserted where removed. Various forms of cushion structure using a foam are described.