3M™ Coban™ 2 Comfort Foam Layer consists of medical grade polyurethane foam laminated to a cohesive non-woven backing. When compressed, the foam grips the skin, and the non-woven backing provides a cohesive surface for attachment of the outer compression layer. 3M™ Coban™ 2 Comfort Foam Layer is 4 inch x 3. 8 yards (10 cm x 3.5 m).