Traditionally polishing pads have been produced from lamb's wool foam types, but polyurethane (PU) foams are now the material of choice for an increasing variety of applications, as they offer many additional benefits apart from a superior finish.

These include:

* High flexibility on surfaces
* Improved mechanical strength and tear resistance
* Scratch-free polishing
* Dust-free treatment of sensitive surfaces
* A wider scope for adaptation to different handling needs, contours and surfaces
* A vast range of pore sizes achievable enabling more varied absorption properties
* Washable and re-usable for a more cost-effective solution
* A wider range of thicknesses and diameters
* Broader possibilities for shaping, drilling, moulding and laminating