No. Polyfoam is another name for polyurethane foam. The chemicals used to manufacture polyurethane foam (polyfoam) are mixed together with additional chemicals including a type of alcohol known as a polyol. This makes the foam sensitive to temperature and pressure, and also resilient in that it reverts to its original shape when pressure is removed. So no, they are not the same. Polyfoam has more bounce but has no ‘memory’ effect.