A lot of people are looking for a comfortable and warm carpet. With the Foam Underlay Carpet, you will have a soft, warm, and comfortable carpet. This carpet is made of foam and can be easily cut to size. It can be used in a variety of areas including homes, offices, or any other commercial or residential spaces. The foam is easy to clean and will not absorb any liquids. The foam is water resistant and will not absorb water. The foam is made with natural materials that are safe for the environment. This product is great for pets and kids.