Foam is one of the main components of upholstery, polyurethane foam, a byproduct of petroleum is the most common foam used for upholstery. The high density of polyurethane foam gives better quality and longevity. These are antimicrobial and are used in mattresses, couches, car seats, and chairs, etc. Depending on the purpose, upholstery foams are generally categorised as sew foam, rebond foam and outdoor foam. FACTORS AFFECTING THE SELECTION OF UPHOLSTERY FOAM. DURABILITY Durable foam is highly resistant to collapse. The durability is measured here by the expected years of use. Sometimes they are designed to resist fire. They range from 5-year foam, 10-year foam and 15-year foam depending on its design life. A highly durable foam should last at least 12 years. COMFORT Comfort plays a crucial role in the selection of upholstery foam. Soft foams are generally more comfortable than hard ones. Layering is a process done to improve the comfort and stability of the foam. Someti