3 Inch Twin XL Size Accu-Gel Infused Visco Elastic Memory Foam Mattress Topper Made in the USA Made in the USA, excceeds PURGreen, EPA and CPSC certification standards. 3 Inches Thick Accu-Gel eliminates painful pressure points better than conventional memory foams. Open cell cool gel formulation that makes it amazingly soft to the touch and more sensitive to your body. Relieves pressure zones evenly and accurately, creating a fuller, loftier zone of comfort throughout the night. Accutex Foam USA visco elastic memory foam has been the ultimate leader in premier comfort bedding.