Memory foam is one of the most desirable and in demand comfort layers around, outperforming others when it comes to sheer desire. This foam was first developed with NASA and was first used for commercial applications shortly after. The soft and body moulding properties of this layer makes it very appealing to those looking for a weightless nights sleep. Be aware however that temperature regulation continues to be an issue with this layer, though there has been improvement in recent years with additional cooling solutions offered through select ranges.