Dirt is a preference for me. Concrete is just not good for horses. Too easy to slip. Too unforgiving.
Make sure you have a way of getting the mats up and out. I had a poor little horse get attacked by mold from under the mats. It attacked his respiratory system. Lots of mucous, water would pour from his nose when he would drink(his bucket had to be cleaned several times a day because of it. It looked like we killed a slime monster next to his water bucket every day), he lost a great deal of weight(looked like we were starving him) and we thought we would have to put him down several times. It took him nearly a full year to recover and now several years later he still has issues because of it. The right side of his face will sweat profusely if he gets nervous, for example.
It is very important to be able to clean under the mats. We took ours out completely and are back to good old dirt.
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