A non-polyvinylchloride (non-PVC) surface covering is provided. The non-PVC surface covering includes a bottom material layer. A middle layer is disposed on the bottom material layer, wherein the middle layer includes a middle material layer. A transparent abrasion-resistant layer is disposed on the middle layer, wherein the transparent abrasion-resistant layer includes a polyolefin of 40˜94.95 wt %, a polyolefin elastomer (POE) or a polyolefin plastomer (POP) of 5˜50 wt %, and a processing agent of 0.05˜10 wt %.