Ok, so you want to know what they use to make memory foam. Alright, the recipe for memory foam is not quite that top secret, but it is commercially sensitive and while the major ingredients are known, there are some secret additives that are used. These additives are the active ingredients that give memory foam its incredible properties and they are kept secret for very good reason. Memory foam is one of the stand out inventions of the twentieth century, so it is not surprising that they want to try and keep its complete ingredients list secret, just the way the Coca-Cola recipe and the herbs and spices in KFC were kept secret for years.
The major known ingredients are water and two other materials: a polyol, which is an alcohol containing multiple hydrogen-, or hydroxyl, groups; and a diisocyanate, which is a chemical compound made up of carbon, hydrogen, nitrogen and oxygen. These three are combined and they react with each other, creating a bubbling mix that sets into memory foam. The mixture is poured into a mould and allowed to set, which only takes a few minutes. After this it can be cut and shaped with ease.