The present invention relates generally to a process for manufacturing resilient floor and wall tiles and the products obtained thereby. More particularly, the invention relates to resilient tiles which have been individually cut, routed and mechanically embossed on two adjacent edges to give the appearance that each individual tile has grout lines on two adjacent edges. When a series of these tiles are installed on a floor or wall, the seams between the individual tiles are less visible than when using resilient tiles of the prior art having grout lines on all edges of the tile. This is because the seams between the tiles of the present invention are not in the grout lines themselves but rather adjacent to the grout lines. This creates a more realistic appearance.