Mybecca Upholstery Foam Cushion (Seat Replacement, Upholstery Sheet), 3" L X 30" W X 72" H Upholstery foam cushion high density standard (seat replacement , upholstery sheet , foam padding) Polyurethane foam , Made in The USA Upholstery foam cushion high density standard (seat replacement , upholstery sheet , foam padding) Good for mattresses, bedding support, and all other home and commercial upholstery applications 100% recovery ratea and lasts from 3-7yrs