Polyurethane (PU) foams are polymers which are used extensively in consumer and industrial products. This is because PU foam exists in various forms with different properties such as density, hardness, and color to match the needs of many applications. Because air can easily pass through, PU foams are extremely flexible in terms of laminate options and can bond well with almost all textile and polymer materials. The composite material gains special features such as extreme softness and ability to be molded into desired shape when laminated with PU Foam.