noun
urethane foam
Refers specifically to the foam material, commonly used in cushions, mattresses, and insulation.
from German Urethan
このクッションはウレタンでできている。
This cushion is made of urethane foam.
noun
polyurethane
Broader term for the polymer itself, used in coatings, adhesives, and various industrial applications.
Polyurethane paint is highly durable.