PURPOSE: To provide an excellent withstand load property by laminating and forming a polyurethane base layer in which hollow single particles and at least hollow single particles of foaming elastic particles are contained and a floor material layer on a base plane.

CONSTITUTION: A polyurethane base layer in which hollow single particles of mean particle size of about 10-500μm and at least hollow single particles of foaming elastic particles of mean size of about 4-50 mesh are contained is formed on a base plane. Further, a polyurethane floor material layer is laminated on the polyurethane base layer, and at least one layer of polyurethane construction is of a three-dimensional bridge forming construction as a main body and a part is of a bridge forming construction based on combination of urea. Consequently, the sound isolation property is excellent and transmission of floor impulsive sound can be restrained.