Soft foam is a polyether-based polyurethane foam engineered for superior comfort. Available in low to medium densities (15–30 kg/m³), it provides exceptional softness suitable for a variety of cushioning applications. Commonly used in quilting, mattress overlays, sofa top linings, and pillows, soft foam enhances comfort across multiple products. When laminated with fabric, it improves car seats and interior components such as roof liners and dashboards. Additionally, it finds extensive use in upholstered furniture, mattress padding, footwear, office bags, baby carriers, jackets, and a broad range of leisure and sports apparel.