PU foam, or polyurethane foam, is a versatile material made from a combination of polyols and isocyanates. It is widely used in various applications, including furniture, mattresses, and insulation. The foam can be produced in different densities and firmness levels, making it suitable for both soft cushioning and rigid structural support. One of the key properties of PU foam is its ability to absorb shock and provide comfort, which is why it is commonly found in bedding and seating products. Additionally, it has good thermal insulation properties, making it an effective choice for energy-efficient building materials.