Memory Foam is a high density polyurethane foam sensitive to heat and pressure. It is an ideal material for memory foam plush mattress construction. Delayed resiliency allows a memory foam mattress plush to conform to the shape of your body. Memory foam is available in different levels of firmness for overall support. A plush mattress with memory foam feels softer to the touch than a firm mattress. Plush memory foam mattresses make a very comfortable, more pliant sleep surface.