Only if it's loose or might come loose. Eight years ago we were tiling our Kitchen and the vinyl floor which was there just seemed to fuse itself to the concrete slab slab. It wasn't budging. So we scored it and cleaned it and tiled right over it. Eight years later you wouldn't know there is this vinyl floor beneath it.
Jerry Karlo, Home Design Extraordinaire http://www.korel.com http://home-web-directory.com