Oatey PVC Shower Pan Liner, 40mil can be found at Lowe’s for $28.91 (5x6)
www.lowes.com . . .

Alva’s Dance & Theatrical Flooring supply (marley type floor):
Matlay® floor description: Reversible, double-sided, PC vinyl, lightweight, non-skid matte finish suitable for all forms of dance with a surface texture that's not too fast and not too slow. Easy tape down installation. $17.50 per sq. yd. 72" wide, length up to 60', Black/Gray Black/White. Or Matlay® Pieces 4' x 6', $46.00 per piece. (www.alvas.com . . .)

Note the description, the material is the same-PVC! When I went to Lowe’s this weekend I actually took a sample of the Alva’s flooring with me to compare. I think the Matlay® was just a hair thicker, if it was at all, but it was so insignificant. So this flooring, I’m sure would work well, it’s the same material.

Oh, and there is only writing on one side of the PVC shower pan liner, so the other side is just plain gray. Thank you.