ウレタン
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Meanings
1
urethane foam
Refers specifically to the foam material, commonly used in cushions, mattresses, and insulation.
from German Urethan
This cushion is made of urethane foam.
2
polyurethane
Broader term for the polymer itself, used in coatings, adhesives, and various industrial applications.
Polyurethane paint is highly durable.