Polyurethane foam, also called PU foam, is one of the typical open cell foam materials. Polyurethane foam family is a large group that consists of genera Polyurethane foam, reticulated Polyurethane foam and Melamine foam. Polyurethane material can also be specially treated to make molded Polyurethane products. PU foam has basic color of black and white with custom available based on customer needs. It is also customized in densities and sizes. One of the differences of Polyurethane foam from others is it can make maximum thickness of around 1000 mm, much thicker than other foam materials. Polyurethane material are good at shock absorption, acoustic insulation and easy to fabricate. They are widely used in furniture markets, upholstery, foam packaging, egg crate foam, soundproofing material, filter foam material and cleaning sponges. PU foam sheets can also be made with properties of electrically conductive and flame retardance.