Rust-Oleum Sierra Performance 1 gal. S40 System Water-Based Epoxy Gloss Classic Gray Floor Coating Kit is a zero VOC, zero HAP, low odor epoxy coating for use on concrete floors. 2 component, water-based formula provides high performance protection with ultimate resistance to most chemicals and abrasion in an easy to use kit. Very low odor application allows for use in schools, healthcare facilities, food service areas, office buildings, hotels and more. Sierra S40 meets the Green Seal environmental standard for paints and coatings based on performance requirements and reduced use of hazardous substances and reduced volatile organic compounds (VOCs).