3" x 18" x 40" Upholstery Foam Medium Density (Seat Replacement, Upholstery Sheet, Foam Padding) BEVERLY HILLS BAZAAR ALSO DO CUSTOM CUT FOAMS! BEFORE YOU ORDER, PLEASE SEND US A MESSAGE WITH YOUR DESIRED MEASUREMENTS SO WE CAN GIVE YOU THE LOWST CORRECT QUOTATION AND LINK FOR THE CUSTOM FOAM TIER YOU SHOULD ORDER. Has a compression rate of 33LBS and is suitable for light use and decorative applications. 100% Recovery Rate - Polyurethane Foam This Made in USA Foam Cushion is good for oval and round poker tables, furniture, boats, cars foam mattresses, bedding support, wheel chairs and all other home and commercial upholstery applications. Durability: Will Last 7 to 10 Years Do not open the box with a box cutter! Use a ball point pen or a pencil. Start by making a little incision and break it from there.