A memory foam mat and a process thereof is provided comprising a first layer of Surface Fabric, a second layer of Polyurethane Foam and a third layer of Rubber Backing. The third layer of rubber/latex backing of the memory foam mat is rib cored rubber/latex a backing. The process for making a memory foam mat includes direct latex application on foam material in the rubber/latex coating machine. The rib cored impression is created on the third layer through roller when the rubber/latex comes out semi dry, which is then completely dried out through the machine.
