FoamTouch Upholstery Foam 2" x 24" x 72" High Density Cushion Polyurethane foam. compress by 1 inch Upholstery foam cushion high density standard (seat replacement , upholstery sheet , foam padding) Has a compression rate of 44 lbs and it features the perfect amount of cushioning and stiffness Good for mattresses, bedding support, and all other home and commercial upholstery applications 100% recovery ratea and lasts from 3-7yrs