Flexible, reticulated polyurethane foam with controlled cell size that has tensile strength, tear strength, and elongation two or three times higher than conventional polyurethane foams. Can be fabricated with a wide range of techniques including cutting, shaping, tacking, stitching, laminating; available in a wide variety of pore sizes and configurations, in standard and custom colors, and in buns, sheets, rolls, and die-cuts in any size or shape. Applications include automotive and appliance filters, microphone windscreens, supermarket refrigerated counter mats.