To provide a floor material which hardly causes corrosion, expansion and discoloration even though being constructed in a toilet, a washroom, a kitchen and the like, also gives proper walking feeling, and has sufficient floor impact sound insulation characteristics (sound insulating properties).

The floor material is used by being laid on a surface of a floor face, and has a hard layer at a surface side and a soft layer at a floor face side. The hard layer is formed of a synthetic resin-based substrate, and has a bending elastic modulus of 400-3,000 MPa which is measured in conformity to JIS_K_7171. The soft layer is formed of a synthetic resin-based foamed body, has a compression hardness of 55-70 N which is measured in conformity to JIS_K_6400-2_D method, and has a thickness of 4-7 mm.