Wood flooring is any product manufactured from timber that is designed for use as flooring, either structural or aesthetic. Wood is a common choice as a flooring material and can come in various styles, colors, cuts, and species. The two most popular modern finishes for wood flooring are oil-modified urethane and water-based polyurethane. Within both categories there are many variations and other names used to describe the finish. Oil-modified urethane and water-based polyurethane also have very different refinishing and maintenance regimes.