A belt and method of marking a belt. A layer of polyethylene material is joined or cured to a belt. The layer is optically distinguishable from a belt body. The layer is etched to expose a portion of the belt body in order to contrast the layer with the belt body. A second layer of polyethylene material may be applied adjacent to the first layer. The second layer is optically distinguishable from the first layer. The first or second layer is etched using cutting, grinding or laser light in order to expose portions of the adjacent layer, or of the belt body, thus providing a method of permanently marking the belt.