Flooring construction

A composite panel for constructing an interior real wood finished floor comprising a rectangular planar unit having top, middle and bottom layers, the top layer being solid wood with a unidirectional grain parallel to opposite edges of the panel, the bottom layer being constructed of wood and having at least portions of its thickness with a grain running perpendicular to said unidirectional grain, the middle layer being an elastomeric material in a compressible foam state bonded to said top and bottom layers, said bottom layer being plywood having at least two plies arranged with their grains running perpendicular to said unidirectional grain, the middle foam layer exhibiting a cushion effect that is characterized by a generally linear force versus deflection curve up to about 0.4 inch deflection.