No. Epoxy is a very hard, brittle resin typically used in industrial garages or warehouses. While epoxy is durable, it does not offer any “give” or acoustic benefits and is notorious for yellowing when exposed to UV light (sunlight). Aero-Elastic Eco is a polyurethane system, which is naturally UV-stable and engineered for “living comfort”—it is softer underfoot and much quieter than epoxy.