Waterproof vinyl plank flooring is a type of resilient flooring that is specifically designed to be impervious to water and moisture. It features vinyl planks with a protective layer that prevents water from seeping through, making it an ideal choice for areas prone to spills and dampness, such as bathrooms, kitchens, and basements. This flooring option offers both the visual appeal of wood or other natural materials and the practical advantage of being able to withstand water-related challenges.