Linoleum flooring consists of tiles, or sometimes sheets, formed by the application of a rubbery mixture of materials to a fibrous backing, usually of burlap or canvas. Component substances may include linseed oil, pine rosin, ground cork dust, sawdust, and calcium carbonate.

The flooring is a backed composite: the applied mixture makes the walking surface, and the fibrous backing supports it. Both tiles and sheets qualify, so the size of the installed piece does not separate linoleum from other materials.

Vinyl flooring is a separate material even when supplied in a similar sheet or tile format. The composition distinguishes the two; a flexible sheet floor is not necessarily linoleum.