Value engineering is an attempt to get the lowest possible cost without eliminating the main functions in a product, process, or service. The way is to identify and overcome the factors that cause costs without contribution or effort. Housing projects have a lot of construction work. Floor work is one of the jobs that has high costs and has the possibility to do value engineering. This project is a housing project, located in the South Tangerang area with 118 units. The goal is to get the best material choices for flooring. Alternative flooring materials in this study are vinyl, carpet, laminate wood, and ceramics. Floor materials in the initial design of the project are granite and ceramics. In the process, this research uses value engineering analysis with a value engineering job plan approach that is assisted by an expert choice program. After analyzing the data using expert choice, the result of urutan ranking criteria is material availability by 30.9%, ease of installation by 22.0%, strength by 18.2%, price by 16.5%, and design by 12.5%. While the alternative weight of vinyl is 26.5%, laminate wood 19.4%, ceramics 32.1%, and carpets 22.0%. The construction cost owned by the initial floor work is IDR 3,105,164,536.61, thus saving the initial design cost of IDR 511,533,875.30. It can be stated that vinyl and ceramics are the best alternatives in this two-story housing project.