The present disclosure is directed to a closed cell foam matrix for delivering oxygen containing a superabsorbent material oxygen entrapped within the superabsorbent material. The superabsorbent material has at least 15 percent by mass monoethylenically unsaturated carboxylic, sulphonic or phosphoric acid or salts thereof, an acrylate or methacrylate ester that contains an alkoxysilane functionality, and a copolymerizable hydrophilic glycol containing ester monomer. To produce the closed cell foam matrix for delivering oxygen, an alkali hydroxide catalyst is added to the superabsorbent material to form a hydrogel layer. Then, an oxygen precursor is added to the hydrogel layer. The hydrogel layer is heated to produce oxygen by reacting the alkali hydroxide catalyst and the oxygen precursor thereby entrapping the oxygen in the formed closed cell foam matrix.
