Polyurethane provides the base for both memory foam and polyfoam. It is a very versatile material that varies widely in hardness; it is an ideal replacement for rubber and countless other materials, with the added benefit of being very tough and resistant to abrasions and weather.
Polyfoam is typically designed to be a relatively rigid but pliable material that can be used as an adhesive in packaging and in molding tasks. It can provide insulation and be manipulated during construction projects.
Memory foam is most commonly employed as a very comfortable sleeping surface. It is highly flexible, with added elasticity to help it conform to the user's body. It does not need to be as dense or firm as other polyurethane materials, since it is designed for comfort and not utility.