A composition comprising a combination of phase change gel and open cell flexible polyurethane foam produced by a method comprising: a. crosslinking a plasticized copolymer resin selected from the group consisting of a triblock copolymer resin, a diblock copolymer resin, and combinations thereof, to give a cured gel, where the triblock copolymer resin is selected from the group consisting of styrene-ethylene-butylene-styrene (SEBS), styrene-ethylene-propylene-styrene (SEPS), styrene-ethylene-ethylene-propylene-styrene (SEEPS), and combinations thereof; and the diblock copolymer resin is selected from the group consisting of styrene-ethylene-propylene, styrene-ethylene-butylene, styrene-ethylene-ethylene, and combinations thereof; b. introducing one or more phase change materials in the plasticized copolymer resin while the plasticized copolymer resin is at least partially melted before the gel has cured, where the phase change material has a solid/liquid phase transition temperature range of -10°F to 220°F (-23°C to 104°C), the one or more phase change materials being selected from a group comprising non-paraffinic materials selected from glycerol, acetic acid, polyethylene glycol, crosslinked polyethylene glycol, camphene, oxazoline wax, d-lactic acid, formic acid, acrylic acid, p-xylene, caprylic acid, jojoba wax, cotton seed oil, coconut oil, rice oil, water, almond oil, beechnut oil, black mustard oil, candlenut oil, castor oil, corn oil, soy bean oil, cotton seed stearin, esparto, poppy seed oil, rape seed oil, canola oil, pumpkin seed oil, beeswax, NH 4 Cl·Na 2 SO 4 ·10H 2 O, NaCl·NH 4 Cl·2NaSO 4 ·20H 2 O, NaCl·Na 2 SO 4 ·10H 2 O, trimethylolethane, neopentyl glycol, lithium chloride, calcium chloride hydrate, 1-decanol octadecane, C-16 to C-22 alkyl hydrocarbons, natural rubber, polychloropropene, crystalline alkyl hydrocarbons, pentaerythritol, polyhydric alcohols, acrylate and methylacrylate polymers, CaBr 2 ·6H 2 O/NaCl, Na 2 SO 4 ·10H 2 O/NaCl, CaCl 2 ·6H 2 O, Na 2 SO 4 ·10H 2 O, CaBr 2 ·6H 2 O, and paraffinic materials selected from n-octadecane, and n-nonadecane, and combinations thereof, to give a phase change gel; c. encapsulating the phase change gel to form encapsulated gel particles; d. reducing the size of the encapsulated gel particles into reduced size encapsulated gel particles having an average particle size between the range of 0.01 to 10 millimeters; e. introducing the reduced size encapsulated gel particles into a mixture of polyurethane foam forming components comprising a polyol and an isocyanate; and f. polymerizing the polyol and the isocyanate to form an open cell flexible polyurethane foam; where the reduced size encapsulated gel particles are particles in the open cell flexible polyurethane foam and where the reduced size encapsulated gel particles are in the range of 0.1 to 200 parts per hundred parts of the polyol component of open cell flexible polyurethane foam. a. crosslinking a plasticized copolymer resin selected from the group consisting of a triblock copolymer resin, a diblock copolymer resin, and combinations thereof, to give a cured gel, where the triblock copolymer resin is selected from the group consisting of styrene-ethylene-butylene-styrene (SEBS), styrene-ethylene-propylene-styrene (SEPS), styrene-ethylene-ethylene-propylene-styrene (SEEPS), and combinations thereof; and the diblock copolymer resin is selected from the group consisting of styrene-ethylene-propylene, styrene-ethylene-butylene, styrene-ethylene-ethylene, and combinations thereof; b. introducing one or more phase change materials in the plasticized copolymer resin while the plasticized copolymer resin is at least partially melted before the gel has cured, where the phase change material has a solid/liquid phase transition temperature range of -10°F to 220°F (-23°C to 104°C), the one or more phase change materials being selected from a group comprising non-paraffinic materials selected from glycerol, acetic acid, polyethylene glycol, crosslinked polyethylene glycol, camphene, oxazoline wax, d-lactic acid, formic acid, acrylic acid, p-xylene, caprylic acid, jojoba wax, cotton seed oil, coconut oil, rice oil, water, almond oil, beechnut oil, black mustard oil, candlenut oil, castor oil, corn oil, soy bean oil, cotton seed stearin, esparto, poppy seed oil, rape seed oil, canola oil, pumpkin seed oil, beeswax, NH 4 Cl·Na 2 SO 4 ·10H 2 O, NaCl·NH 4 Cl·2NaSO 4 ·20H 2 O, NaCl·Na 2 SO 4 ·10H 2 O, trimethylolethane, neopentyl glycol, lithium chloride, calcium chloride hydrate, 1-decanol octadecane, C-16 to C-22 alkyl hydrocarbons, natural rubber, polychloropropene, crystalline alkyl hydrocarbons, pentaerythritol, polyhydric alcohols, acrylate and methylacrylate polymers, CaBr 2 ·6H 2 O/NaCl, Na 2 SO 4 ·10H 2 O/NaCl, CaCl 2 ·6H 2 O, Na 2 SO 4 ·10H 2 O, CaBr 2 ·6H 2 O, and paraffinic materials selected from n-octadecane, and n-nonadecane, and combinations thereof, to give a phase change gel; c. encapsulating the phase change gel to form encapsulated gel particles; d. reducing the size of the encapsulated gel particles into reduced size encapsulated gel particles having an average particle size between the range of 0.01 to 10 millimeters; e. introducing the reduced size encapsulated gel particles into a mixture of polyurethane foam forming components comprising a polyol and an isocyanate; and f. polymerizing the polyol and the isocyanate to form an open cell flexible polyurethane foam;