Foam refers to a material commonly used as padding or cushioning. It is typically made from flexible polyurethane foam, though other types of foam such as memory foam or latex foam may also be used. Foam provides comfort and support in various furniture items such as sofas, chairs, mattresses, and pillows. It is known for its softness, resilience, and ability to conform to the bodys shape. Material used for cushioning or to pad upholstered furniture.