A top layer of 100% Visco Memory Foam or Gel Memory Foam coupled with high density urethane foam provides extreme comfort. Memory foam is designed to cradle and conform to your body to insure a comfortable night’s sleep while dissipating pressure points. Less pressure means less tossing and turning for a more full and deeper sleep. High density urethane base foam provides for a soft, luxurious feel with deep support to compliment and work in concert with memory foam.