The bed is made of PVC (Polyvinyl chloride. This is what I found online about PVC: Latex basics Synthetic latex materials include: polyvinyl chloride (vinyl or PVC), nitrile rubber (acrylonitrile-butadiene copolymers), and polychloroprene known by its trade name, Neoprene. So that seems to suggest that the bed is made of latex. Hope this helps.