Mybecca 3" X 24"x 72"upholstery Foam Cushion Regular Density (Seat Replacement, Upholstery Sheet, Foam Padding) Polyurethane Foam Has a compression rate of 33LBS and is suitable for light use and decorative applications. 100% Recovery Rate Good for mattresses, bedding support, and all other home and commercial upholstery applications. MYBECCA ALSO DO CUSTOM CUT FOAMS! BEFORE YOU ORDER, PLEASE SEND US A MESSAGE WITH YOUR DESIRED MEASUREMENTS SO WE CAN GIVE YOU THE CORRECT QUOTATION AND LINK FOR THE CUSTOM FOAM TIER YOU SHOULD ORDER. Due to shipping difficulties, we are unable to ship to the following areas: American Samoa, Puerto Rico, Guam, North Mariana Islands, U.S. Virgin Islands and other US Minor Outlying Islands