A soundproof flooring,made with a wood-rubber composite,is a new flooring product for the Chinese market.The authors used a value engineering system to evaluate the flooring cost and function.First,they analyzed the function of each flooring component and estimated the cost coefficients on a 0～1 evaluation method.Then,they adopted the most appropriate method to conduct the evaluation.The results showed that the structure and material consumption of the soundproof flooring was optimized.