PORON^® is a registered formulation of polyurethane (PU) foam created by Rogers Corporation. Two of the most common forms of polyurethane are toluene diisocyanate (TDI) and methylene diphenyl diisocyanate (MDI). Laser processing of PORON^® foam can be performed with either a 9.3 or 10.6 micron CO₂ laser without an appreciable difference in process quality. The energy from a 1.06 micron fiber laser is not readily absorbed by PORON^® foam and is not recommended for laser processing. Laser cutting of PORON^® foam with a CO₂ laser produces smooth, clean edges, without discoloration. Laser engraving of PORON^® foam with a CO₂ laser results in depth, high detail, and a smooth surface finish. Laser marking of PORON^®N foam is not recommended with the 9.3, 10.6 or 1.06 micron wavelength.