Sponge sheets, also known as foam sheets, are a type of material made from various types of polymers that are characterized by their porous and flexible nature. They are used in a wide range of applications, including packaging, cushioning, insulation, and soundproofing.Sponge sheets are commonly made from materials such as polyurethane (PU), polyethylene (PE), and neoprene. The type of material used will depend on the specific application and requirements of the user.