Floor covering materials have an important role for building and decoration sectors. Functionality, economy and esthetical factors sustain the options for floor covering material production. Vinyl covering and laminated parquet are the most preferable floor covering materials for their economical and easy caring functions. In this study, Life Cycle Assessment (LCA) methodology was used to compare two floor covering materials; laminated parquet and vinyl covering. Functional unit was selected as 1 m(2) floor covering and the regarding data was evaluated by CML2 baseline 2000 method that included by SimaPro 7.0. Evaluation was conducted under four impact categories; abiotic depletion, global warming, human toxicity and acidification.