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Tuft and Needle is a new mattress company that designs a universally comfortable foam mattress that is No.1 top rated on Amazon. Exclusively available online and made in the USA, the mattress ships right to your door.Inside Material Premium polyurethane foam designed and poured in the USA.Two layer blended foam designed by and proprietary to Tuft & Needle. The support foam layer is a high density poly foam. The density is about 1.8 Pounds/cubic feet.The comfort foam layer is a very high density foam that we created to achieve our universally comfortable, cool and responsive properties. The density is about 2.8 Pounds/cubic feet.