Both PVC and acrylic are popular materials that are used to cover up existing bathtub surfaces, but most people prefer acrylic bathtub liners. Acrylic is harder than PVC, which provides you with a more durable surface. It feels much more like a real bathtub surface, instead of the softer PVC. The look of acrylic is also preferred, as it appears more realistic. An acrylic liner will be a little more expensive, but it will last longer.