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Memory Foam (Visco-Elastic) is made from polyurethane with additional chemicals that add to its viscosity level, thereby increasing the density of the foam.
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Depending on the chemicals used and the overall density of the foam, it can be firmer in cooler temperatures and softer in warmer environments.
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A memory foam mattress is usually denser than an ordinary foam mattress.
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Memory foam was developed in the late 60's by a group of chemists at NASA's Ames Research Center.