Urethane Foams, often referred to as Microcellular Urethane Foam, PU Polyurethane, Polyurethane Ester Foam, Polyurethane Ether Foam or PORON® Urethane Foams (Rogers brand), can be open or closed cell.  Urethane Foams are typically used for gasketing, insulating, cushioning, sealing and sound damping.

Urethane Foam sheets are available plain or with acrylic or rubber adhesive in various thicknesses and densities.