"Foam rubber (also known as cellular, sponge, or expanded rubber) refers to rubber that has been manufactured with a foaming agent to create an air-filled matrix ...
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structure. Commercial foam rubbers are generally made of either polyurethane or natural latex. Latex foam rubber, used in mattresses, is well known for its endurance. Polyurethane is a thermosetting polymer that comes from combination of Methyl di-isocyanate and polyethylene and some other chemical additives. " - (en.wikipedia.org 12.10.2019)