Abstract: A non-directional tile is obtained by surface applying and consolidating a relatively thin, non-porous, multi-colored, resin particulate decorative layer onto a backing layer. The non-directionality is the result of the proper selection of resin particle size distribution and the use of contrasting colors. The result is a tile that an ordinary observer cannot discern the machine direction and a tile floor having seams that are indiscernible by an ordinary observer.