This type of polyurethane foam is also called “latex-like.” The name comes from being remarkably similar to natural latex. It is characterized by its rubber-like elasticity but also exceptional tenacity and comfort.

The advantage of Smart foam™, relative to natural latex, is its open-cell structure that enables easy airflow and constant ventilation of the mattress core or topper. Densities range from 50-55 kg/m³.

It is most commonly used for making pillows, mattresses, and surface layers because it is very adaptable and soft.