A 3mm base layer and 4mm top layer connected through interactive adhesive, creating a perfectly smooth and seamless substrate. This dry equalization system prevents surface irregularities from showing through flooring coverings. Achieves a contact sound reduction of at least 10 dB Delta Llin when combined with various substrates and floor coverings. Works with PVC strips, linoleum, vinyl, and carpet applications. Eliminates need for time-consuming liquid equalizing compounds, saves installation time and costs, indent-resistant, and suitable for floor heating systems.