Epoxy flooring is a type of floor coating that consists of two parts: a base coat and a top coat. The basecoat is typically epoxy resin, while the topcoat can be either epoxy or polyurethane. Epoxy flooring is usually applied in a three-step process: first, the basecoat is applied to the floor and allowed to cure; next, the topcoat is applied; finally, a clear coat is applied to protect the finish.