Memory foam is the gel- like polyurethane material with some extra chemicals to increase viscosity and density. First, memory foam is used by NASA in 1970. NASA’s Ames Research Center developed the memory foam. It was developed for safety purpose in aircraft cushions. Chiharu Kubokawa and Charles A. Yost had a great contribution to develop it. Memory foam is temperature sensitive. Its name came from temper foam, named by Yost. Its reacts to body heat which is high density memory foam and lower density foam, it is pressure sensitive. Memory foam came to public in 1980. This material is used as a medical setting. For mattresses, pillows and mattress toppers, it is used. It is normally a denser than any other mattress. All over the world Memory foam mattress are used for comfort and human health benefits. It is heavier but more supportive. For hospital bed pillows, padding for person long term and for wheel chair cushions it is used. Sometimes it is used to remove pain of the pain sufferers by heat-retaining properties. To determine the comfort, the property of firmness of memory is used. Foams indentation force deflection rating helps to measure firmness. In order to health benefits memory foam is now taken in many mattresses. It is said that, better circulation is included in these. Firstly, the memory foam was very expensive, but now days, it is cheaper. Memory foam is now very popular in USA. It is combustible; there is a law in USA to require bedding including the memory foam item. These beds are very comfortable to use and suited to anyone. The person who are affected to back pain, they are recommended here. Memory foam takes away the pain and give relax to them by taking the pressure. So, now a days it is largely used as a medical technology to help the patients.