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SPC and LVT flooring are both types of vinyl flooring, but they differ in their core composition and properties. SPC (Stone Plastic Composite) flooring has a rigid core made of stone powder and plastic, making it highly durable, waterproof, and stable. LVT (Luxury Vinyl Tile) flooring, on the other hand, has a softer, more flexible core, offering a warmer feel underfoot and a wider range of design options.