Optimal Mattress for Sleeping is significant to relax the body and mind from the hectic routine and hectic schedule. Polyurethane, also called polyfoam by some, helps many to get a good sleep. It is an indispensable product that is used in the production of sleeping clothes. Memory Foam is an indispensable material for constructing a bed and valuable for the manufacture of furniture, pillows. Perhaps the biggest grumble about the flexible gel foam is that it absorbs heat because the foam should be thick enough to help the body. At night, the heat remains trapped in the sleeping pillow. Convoluted foam is popularly referred to as an egg box because it has an "egg box" shape.