Opinions please on pine flooring in a bathroom

Working on a cabin up north. The whole thing already has pine flooring, so far unfinished. Just 1"x12" (I think it is called 1x12, but really looks about 1/2" x 10" or so) boards screwed over the particle board sub floor. It was just roughed in when we bought it. Wall framing is up, rough plumbing in and decisions need to be made now about the bathroom flooring. Is a few coats of good acrylic or polyurethane good enough? Or should we consider tile of some sort?
Also, is there any clear liquid we could use to partially fill the cracks between the boards in case there is a water spillover from the tub to prevent serious damage? I don't want to fill the cracks completely, unless it still looks like it has cracks so it looks natural, but a partial fill would be wonderful and would keep out all the sand that is going to be in the house because it is very sandy there.
Just trying to make some decisions over the winter before we return to work more on it.
Thanks
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We have two bathrooms and a kitchen with pine board finish floors. We've been using them since 1979. Cracks are a problem. I would suggest a two part epoxy filler. It will take a lot of material, but and will help fill the floor. We used poly on the floors and that works well. The kitchen floor takes a lot more wear than the baths and has been refinished twice since the original work. T
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I have 1x4 pine T&G flooring allthrough out my house, it had a poly finish on it, I have since taken it off, either by wear or some sanding, bathrooms still have the poly, not as much wear from shoes I guess, most of the main traffic areas I have gone to a wax finish, just using Trewax and a Oreck random orbit buffer, there is still color from the early poly jobs, but no poly, that was finish buffs out to a luster and a shine that when the sun comes in through the window, its worth the work. My floors were never sanded before they were finished, the preivous owner had them put down and she finsished them, and I dont have the money to get a pro to sand them smooth, and even, wont even think of trying that myself on pine, them big drum and belt sanders on pine, gives me shudders to think, so I wax it, and let it be, gives it a older lived look we like. C

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Thank you for the replies. I have printed them both out and I am glad to hear I can get away with using the floor that is already there in the bathroom. I had not thought about the fact that it would not get as much wear as the rest of the areas. I will also have some throw rugs down and that warms the floor up a bit. Now if I could just figure out how to get a few gasoline stains off of it. They got spilled from a generator we are using till we get the electric in. I so wish the floors were not almost done when we started working on it.
Thank you, I appreciated the advice.
Autumn
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Autumn, I have had a wood floor in a bathroom, and it was fine, but be sure you don't put any rugs or bathmats down and leave them there. The trapped moisture will damage the floor.
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