The invention relates to an implantable prosthesis (2) comprising an outer shell (4), one or more biocompatible filler layer(s) (6) within the outer shell, one or more foamed inner layer(s) (8), each contained within a biocompatible filler layer, the foamed inner layers having interior (10) and exterior (12) shells, preventing the pores of the foam being filled with the biocompatible filler. In the preferred embodiment the interior shell (10) of the inner most of the foamed inner layers contains a biocompatible filler. The invention also relate to a method for making the implantable prosthesis. The preferred embodiments is a light weight implantable prosthesis containing a biocompatible filler which is suitable for use as a breast implant.