Domestically, most wet floating floors commonly use wet semi-rigid base method or marble method. This does not form a continuous rigid layer as achieved by hard base method used overseas. In practice, when a large load such as heavy furniture or equipment is placed on the upper part of the wet floating floor, the resilient material as the base layer may experience uneven settlement. To understand the settlement that occur in wet floating floors, this study focuses on wet floating floors that have passed domestic floor impact sound insulation tests. Initially, a preliminary experiment was conducted with reference to the testing methods of CNS 8081. Based on this, an experimental method was developed to measure the settlement of resilient materials under concentrated load on wet floating floors. The study further analyzed the relationship between the characteristics of different resilient material and their settlement amounts. The experimental results showed that the settlement amount for rubber pads ranged between 1.24〜2.63 mm, for fiber pads between 1.65〜3.17 mm, and for foam pads between 2.01〜3.26 mm. All three types of resilient pads exhibited a trend which higher density resulted in less settlement. However, for rubber pads with a density less than 400 kg/m³, certain polyester pads with densities between 150〜300 kg/m³, and certain foam polyolefin pads with densities between 20〜40 kg/m³, the settlement increased with greater thickness. Conversely, for rubber pads with densities greater than 600 kg/m³, this thickness-settlement relationship was not observed.