Memory Foam is also known as Visco-Elastic. Memory Foam is a Polyurethane Foam that has a different cell structure from normal foam. The most distinguishable characteristic of memory foam is it’s ‘slow recovery rate’ after use. Memory Foam has an elastic property as it allows itself to conform to the shape of the body that is creating the indentation. Initially it was developed by NASA to enhance the comfort of astronauts. It has been used successfully in health care settings to reduce pressure and sore spots for patients and has transformed the bedding industry ever since its introduction for use in pillows and mattresses.