Mybecca Upholstery Foam Sheet, 3" H X 24" W X 72" L, High Density Polyurethane Foam Made in USA High density foam has a compression rate of 35lbs 100% recovery rate Perfect for furniture cushions, boat cushions, car cushions, foam mattresses and all home appliance 1.8 lbs compression rate: 45 High density is suitable for light use and decorative applications