Viscoelastic polyurethane foam was a material used by Starfleet in the 23rd century. Aboard their starships, mattresses, and pillows were made of this material.

Cadet Sylvia Tilly was allergic to viscoelastic polyurethane foam. Her allergic response resulted in chronic snoring. (DIS: "Context Is for Kings")

Viscoelastic polyurethane foam is better known as "memory foam".

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