Does any one have any idea where or what the best type of foam would be to re-upholstery and make jump seats?

I was wondering if you ever got any info on this? I am looking into redoing my seats as well...thanks

There is a new foam out that wont hold water, made for boats. I was at a upolstry shop friday, and they were showing it to me.

I use foam from the vinyl place, it is expensive and last a while...nothing special. You can also wrap the foam in plastic.