Breathable vinyl coating is used to seal unskinned polyurethane foams and closed cell foam containing vinyl. This coating will produce a skin/membrane on unskinned polyurethane foam to create a barrier to moisture and chemicals. It is a tough coating that adds durability to foam and imparts abrasion and puncture resistance. These qualities find particular use in the medical industry where cushioning and positioning devices are fabricated and used in sterile environments as well as in therapeutic practices. Other uses include cushioning for athletic devices, seat cushions, packaging and acoustical panels. There is a wide selection of colors available with a semi-gloss finish.