Flexible polyurethane foams (FPFs) are all around us, in our homes, vehicles, schools and businesses. They are outstanding cushioning material with many desirable physical properties, including light weight, resiliency, low odor and, as an open-celled system, the ability to quickly recover after compression. They can be produced with a wide variety of cushioning and load bearing characteristics. Because of these desirable properties, FPFs are widely used in upholstered furniture and bedding. This Technical Bulletin will only address use of FPF used in upholstered furniture and bedding.