Mybecca Upholstery Foam Cushion Medium Density (Seat Replacement, Upholstery Sheet, Foam Padding), 3" H x 24" W x 72" H Polyurethane Foam Made in USA Has a compression rate of 36LBS and it features the perfect amount of cushioning and stiffness, it's soft but still holds its firmness 100% recovery rate Good for mattresses, bedding support and all other home and commercial upholstery applications