This material is foam molded with polyether like foamed bread. The foam can be foamed by mechanical equipment. The foam can be surrounded by artificial wood. The foamed cotton is like a square loaf. The slicer can be used to cut the thickness according to different requirements. The foamed cotton can also be adjusted in hardness. . Seat cotton generally uses 25~28kg/m3, other uses 20~22kg/m3 density. Although the hardness and density of sponges are directly related, they are also related to different additive formulations. Therefore, the industry is divided into high elasticity, grey ash, black grey ash, and soft cotton. Product design should be based on different shapes, structures and reasonable scientific collocation, generally divided into upper, middle and lower parts with different elasticity, density of the sponge. There is a kind of sponge called fireproof cotton material (flame-retardant cotton). In fact, before the foam is foamed, the fireproofing agent is added into the material formula, such as chlorine and bromine, so that the sponge can produce fire smoke when it is on fire and it plays a role in flame retardant.