Help identifying floor material?

We're thinking of replacing the basement carpet with Pergo flooring, due to multiple urine stains from an incontinent old dog, and I'd like to start with identifying the floor under it. I've never seen the stuff before.
The house was built about 10 years ago -- I'd guess that the basement floor is concrete, but I can't see that. What I see is a solid sheet of something that feels quite smooth, almost like plexiglass.
Here's a photo:
http://home.earthlink.net/~tfkerin/floor.jpg
As you can see, it's a sort of neutral buff-color, and some red markings are visible which might be a logo, but I can't make it out. I could be wrong, but it looks to me like the stuff is a bit translucent, so that I might be seeing red markings that are really on the underside.
I'd appreciate any help with a few questions:
What is this material?
Is it likely to have absorbed any urine stains through the carpet? Or, is it non-porous? (I'm guessing that, whatever it's made oif, it's intended to be a vapor-lock.)
As a follow-up to the above: Before putting down Pergo flooring, would I just need to thoroughly clean this material? Or, is it porous enough that I'd want to seal it with Killz or something, to keep old urine odors from coming up?
Thanks!
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It looks like an underlayment. But if you look at the tack strip nails rust and moisture problems are evident of water. Does it smell moldy, if it does removing the underlayment and fixing water problems is your first concern. If it is smooth and seams are level pergo should go over it, but use the pergo for damp locations, not the cheap version.
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Thanks for the tips. I've only uncovered that corner so far, but I think it's possible that the rust and discoloration were caused by urine from above, not necessarily water from below.
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If after you remove the carpet and clean it and it still smells try an enzime oder neutraliser, and wait a while, a few weeks. If it still smells the underlayment may need to be replaced or go over concrete with a plastic sheet vapor barrier
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