Flexible polyurethane foam is widely used as a cushioning material in the production of mattresses, seating, and specialty items. Flexible polyurethane foam is widely used as a cushioning material in the production of mattresses, seating, and specialty items. Flexible polyurethane foam is widely used as a cushioning material in the production of mattresses, seating, and specialty items. Flexible polyurethane foam is widely used as a cushioning material in the production of mattresses, seating, and specialty items.