FoamTouch upholstery foam is made in the USA. FoamTouch upholstery foam is made of Polyurethane. High Density foam has a compression rate (ILD) of 44 lbs. ILD is a unit of measurement and refers to the number of pounds (lbs) of pressure or force that is needed to indent foam to a depth of 4” by 25%. This test is performed on an area of 50 square inches. High density foam is designed for that firm feeling for those who do not want to sink into their couch. FoamTouch has 100% recovery rate, 5-7 years durable and suitable for long-term use. All foam sheets are sold per sheet, not per yard, and rolled for packaging. Foams are rolled under pressure to fit the box. The foam packages need to be opened immediately once you receive them. Do not let the foam sit unopened for more than 1 week. Do not open with a box cutter or any kind of blade. Use a ball point pen or a pencil. Start by making a little incision and break the seal (tape) from there. Please let the foam sheet lay flat for 48-72 hours before starting your project Ideal uses for foams are for Chair Pads, Seat Pads, Couch Cushions, Furniture, Pillow, Seat Cushions, Chair Cushions, Patio Cushions, Furniture Cushions, Rocking Chair, Car Seats, Bike Seats, Upholstery Repair, Foam Mattress, and Mattress. Contact us with any questions or concerns. We’ll be happy to be of service. A 50% restocking fee may apply for all returned items.