The specular gloss of a polyurethane wear layer of a surface covering is controlled by controlling the thermal conditions of a substrate before and after it is coated with a liquid polyurethane and by controlling the termal conditions of the liquid polyurethane before it is coated on the substrate. The liquid polyurethane is photo-curable or radiation-curable and it contains a matting agent. Changes in specular gloss are attained without changing the composition of the polyurethane or the conditions of photo-curing or radiation curing.