Flooring panel

1 . A hard surface flooring panel suitable for constructing a floor covering, comprising:

at least one core layer;

at least one backing layer attached to a rear side of the at least one core layer;

at least one decorative top layer; and

at least one compressible layer situated between the at least one core layer and the at least one decorative top layer;

wherein the at least one decorative top layer has a first acoustic impedance of at least 4 MRayl;

wherein the panel further comprises a first acoustic impedance boundary and a second acoustic impedance boundary;

wherein the first acoustic impedance boundary is formed by the at least one decorative top layer and the at least one compressible layer, wherein the at least one compressible layer has a second acoustic impedance that is at least less than half the first acoustic impedance; and

wherein the second acoustic impedance boundary is formed by the at least one compressible layer and the at least one core layer, wherein the at least one core layer has a third acoustic impedance that is at least twice the second acoustic impedance.

2 . The panel according to claim 1 , wherein the third acoustic impedance is at least 4 MRayl.

3 . The panel according to claim 1 , wherein the at least one decorative top layer has an upper surface and said upper surface has a Shore D hardness of at least 46.

4 . The panel according to claim 1 , wherein the at least one decorative top layer comprises at least one upper acoustic impedance layer attached to an upper side of the at least one compressible layer, said at least one upper acoustic impedance layer having an acoustic impedance of at least 4 MRayl and a thickness in the range of 0.05 to 2 mm.

5 . The panel according to claim 1 , wherein at least part of the at least one decorative top layer comprises at least 0.5%-15% by weight of an additive with an acoustic impedance higher than 30 MRayl.

6 . The panel according to claim 1 , wherein the at least one decorative top layer comprises: at least one polymer material chosen from the group of polyvinyl chloride (PVC), flexible PVC, or chlorinated PVC (CPVC); at least one plasticizer; and at least one mineral filler.

7 . The panel according to claim 1 , wherein the at least one decorative top layer comprises at least one plasticizer chosen from the group of: internal plasticizers, external plasticizers, and elastomers.

8 . The panel according to claim 1 , wherein the at least one decorative top layer comprises a wear layer comprising a thermoplastic resin, at least one finishing layer comprising at least one transparent coating layer, or a combination thereof.

9 . The panel according to claim 1 , wherein the at least one decorative top layer comprises at least one decorative visual comprising ink applied at a resolution of at least 350 dpi.

10 . The panel according to claim 1 , wherein the at least one compressible layer has a shore A hardness of at most 75 and/or a compressive strength of 200 kPa or less.

11 . The panel according to claim 1 , wherein the at least one compressible layer comprises a material chosen from the group of: a closed cell flexible foam, an open cell foam, a cork, or a combination thereof.

12 . The panel according to claim 11 , wherein the at least one compressible layer has a thickness in the range 0.8 to 4 mm.

13 . The panel according to claim 1 , wherein the second acoustic impedance is at most 2 MRayl.

14 . The panel according to claim 1 , wherein the first acoustic impedance and the second acoustic impedance have a ratio greater than 4:1.

15 . The panel according to claim 14 , wherein the ratio is greater than 10:1.