synthetic resin converted into a spongelike mass with a closed-cell or open-cell structure, either of which may be flexible or rigid, used for a variety of products including cushioning materials, air filters, furniture, toys, thermal insulation, sponges, plastic boats, panels for buildings, and even lightweight beams. Under appropriate conditions almost any thermosetting or thermoplastic resin can be converted into a foam. Plastics that are commonly foamed include vinyls, polystyrene, polyethylene, phenolics, silicones, cellulose acetate, and urethanes.

Foams with a closed-cell structure are produced by incorporating a blowing agent that decomposes at the fusion point of the plastic, releasing gas bubbles that are trapped during the gelling. Foams with an open-cell structure are produced by incorporating an inert gas into the resin under pressure and then releasing the mixture to the atmosphere and curing the resulting foam.