Universal Foam Products offers two different types of floatation foam for boats. Expanded polystyrene (EPS) is a foam that is actually used for floatation in in the construction of new boats. Polyethylene is a more durable floatation foam that is used in life vests, seat cushions and other floatation devises. Bot materials are available in a variety of densities, sizes and shapes. Call Universal Foam Products now at 410-498-0000.