Both the soft and firm SleepEasy CNH Pillow are made of molded polyurethane foam; the difference is the density of the foam. The soft is similar to memory foam, and while it is very soft, it does not collapse. The firm is firmer than typical memory foam. It contains no harsh chemicals and has no odor, although sometimes the pillows need a few days to air out after being sealed in plastic during shipment. The pillows and covers are manufactured in Texas. The cover is made of quilted fabric; the exterior is cotton; the backing is polyester. It is removable and washable. When removing the cover, please be gentle as the foam may tear if you handle it roughly.