Polyurethane foam is essentially “foamified” petroleum and is extremely flammable. As such, it is heavily treated with fire retardant chemicals such as PBDEs (the most common of which was just banned by the state of California and across Europe). Many other questionable chemicals are also added in the fabrication process. Polyurethane foam disintegrates over time, breaking down into small particles that easily become airborne while releasing substantial VOCs throughout its lifecycle.