· Remember the scandal of polyurethane foam?· Standard polyurethane foam ignites rapidly, forming dense clouds of smoke and toxic vapour as it does so.· For use on wood, paper, fabrics, carpets, leather and polyurethane foam.· Sponges are always synthetic and are usually made from polyurethane foam or similar expanded plastics.· Injected polyurethane foam construction makes boots warm in cold conditions and cool in hot weather.