The physical properties of flexible polyurethane foams can be varied to give a wide selection of comfort, support, and durability. The firmness of a foam (as measured by Indentation Force Deflection) can be varied independently of density. However, the support and durability of flexible foam depend upon the foam density. Over the past several years the average density of flexible foam used in residential furniture manufacture has declined by about 20%. The effect of this trend on the quality of the foam used in furniture applications has not been clearly established, although the perceived effect is one of decreased durability. This study confirms and expands upon the preliminary results of several past studies, in which improvements in durability were observed as foam density was increased.