100% Visco Elastic Memory Foam. Compared to Classic Bed by Tempur-Pedic® * Made in the U.S.A., not imported Memory Foam, 4 Way Zippered Fire Proof Cover * Meets or exceeds all flammability (Open Flame) Test Including Federal Register 16 CRF Part 1633 * 60 Day money back guarantee! 10 Year Warranty! * YOU"LL SLEEP GREAT KNOWING HOW MUCH MONEY YOU SAVED BY SHOPPING WITH US