Foam rubber (also known as cellular rubber, sponge rubber, or expanded rubber) is rubber that has been made with a foaming agent so that its structure is an air-filled matrix. Commercial foam rubber is generally made of synthetic rubber, natural latex, or polyurethane. Latex foam rubber, used in mattresses, is well known for its endurance. Polyurethane is a thermosetting polymer that comes from combination of methyl di-isocyanate and polyethylene and some chemical additives.[1]