Assuming you're talking about a bass boat, sure, why not? However, you don't want to line the outside of the hull. I've heard of people putting the spray-in truck liners in place of the carpet. However, this won't make your boat watertight. Your floor/decking isn't the "inside of the hull", but rather part of a liner itself. The hull (exterior that faces the water) is one part, and the liner or insert is the other. The only part of the boat where you should actually see the inside of the hull would be the bilge area and possibly the front storage areas. There's floatation foam required in boats and that usually is sandwiched between the two boat layers.
Xpress is offering a non-skid liner (spray in truck bed liner, I suspect) on their boats this year.