Memory foam is primarily made of polyurethane in combination with other chemical combinations, called polyols, depending on the end usage of that particular batch. There are many different polyols that can be added to standard polyurethane foam. Wright utilizes several different polyols in different levels to achieve maximum comfort and support.

For example, the gel-encapsulated phase change materials in the top layer of the W1.27 are specifically designed to act as a heat sink that can absorb 35 times more heat than a standard polyurethane foam in the 87 to 90-degree range, the optimal temperature for restful sleep.

In the subsequent two layers we utilize different polyols in differing ratios to maximize top level comfort and pressure relief while still maintaining complete body support. The polyols in these two layers transfer polymer from the cell membranes to reinforce the cell walls, this produces much better resistance to ILD fatigue (the sag some cheaper memory foams experience after several years of use). The additives to these layers are also designed to prevent the foam from stiffening in cooler temperatures. They will, however, soften slightly in warmer temperatures or after extended contact with the body, enhancing the pressure relieving properties while still maintaining body aligning support.

The process begins with polyurethane plastic and whatever polyols are necessary for this batch of foam. The polyurethane and the polyols are heated to melting and then whipped in enormous vats to introduce air bubbles. The hot foam is then poured into a giant mold at a carefully controlled temperature and speed. The air is then pumped out of the mold, this creates the open cell structure which allows modern foam to breathe. The foam is then rapidly dried and cooled to set the foam.

Once removed from the mold, the foam is washed, dried and inspected. If the foam passes inspection it is moved to an enormous conveyor belt where the foam is cut to mattress size pieces by laser guided band saws. The cut pieces are then put into storage until they are ready to be assembled with other foams into a finished mattress.