Breathable black foam with large pores. We use this 2" size on our fiberglass and carbon fiber seats. This is also the same foam from the same supplier that outfits Bacchetta recumbents. This product is sold in 12 x 12 x 2" basic units. We stock it in a big sheet. If you need something other than the sizes we've listed, just call or email and we can help you out.
After six years and 29,000 miles on my Burley Canto's seat back this foam is in original condition. It has provided needed cushioning (maybe I have a couple of too-prominent vertebrae or maybe this is normal)on a reclined seat back. Sometimes the cooling effect of even moderate breezes can be noticed through the foam. It would be hard to find a foam more effective than this.
Bottom LineYes, I would recommend this to a friend