This memory foam is designed for wheelchairs and also applicable for other seating, such as dining and office chairs. Designed for a wheelchairs and other seating such as dining and office chairs. Redistributes body weight to reduce pressure. Comfortable foam base designed to last. Relieves pressure points and spreads body weight evenly. CASELLATED. Castellated void on top memory foam layer creates a more effective pressure distribution via progressive density created by this design. Achieve all benefits of a 3 later cushion in a 2 layer cushion without additional cost. CONTINENCE RESISTANCE: Water proof fabric with a generous over zipper skirt creates a very high spilled liquid resistant environment. COMFORTABLE. Made with comfortable foam base designed to last, this memory foam can alleviate discomfort from sitting too long. EASY TO CLEAN. This includes a wipeable, liquid-resistant cover which is easy to clean. LASTS LONGER. It is durable and has a foam base that is designed to last, perfect for long term use.