Abstract: Decorative heterogeneous floor covering has sound attenuation effect with an acoustic impact sound reduction of at least about 15 decibels and sustainable sip-resistance properties. The method comprising the steps of: (a) providing a print layer comprising a print decoration/design thereon; (b) providing a wear layer over the print layer to provide a print/wear layer intermediate; and (c) providing a foam backing layer on the intermediate, the backing layer being capable of providing the sound attenuation effect. Between steps (a) and (b), the method has inverting the print/wear layers intermediate before applying the backing layer to a reverse side/base thereof.