As the name suggests, polyurethane. Also known as foam from the hardware store for Türzargen- or window installation :) No, the pants ..... I have not brought as a filler for the above. PU is also available for special insulation and protection against moisture. I hope I will not need the (rain) trousers for the coming time. So pure precautionary measure. Now after the first visually inspected, and fitting over a pair of jeans fits wobbles and has - well - air. But I think faster the pants over a slip, Bermuda shorts, etc. etc. attracted and has still air (at my clothing size 54-56) :) I would recommend the pants without the test in "storming" rain.