I couldn't find any independent mattress evaluations. The last Consumer Reports test a/o Jan. 2003 was in Mar. 1997 and they didn't evaluate memory foam or air/foam mattresses. The memory foam people claim tests showing improved sleep (see below).

Major manufactures (Sealy, Serta, and Simmons) make almost identical mattresses to be sold by retailers who re-name the particular models, so it is difficlut to do comparison-shopping.

Most mattress dealers will bargin. Higher price mattresses have more padding with foam, wool, silk or a down blend. Prices for Queen :
MfgTypemattress
only
Set
GenericMemory Foam$699-1,300 
Tempur-PedicMemory Foam$1,500
IsotonicMemory Foam$935$1,070
Select ComfortAir + Foam$500-2,300$900-2,700
NautilusAir + Foam $1,600
FloBedsLatex Foam$699-1,550
KitMemory Foam$380 
Dux coil spring$3,500
Simmons Beautyrestcoil spring$900-1,800
Sealy Posturepediccoil spring$700-1,100
Serta Perfect Sleepercoil spring$560-900
Economycoil spring$180
Foam Pad (Queen Prices)
Helathy Foundations says that "visco-elastic memory foam, which provides a a far greater level of cushioning, support and pressure relief in comparison to standard or "eggcrate" foam pads."

Memory Foam
Obus Form Memory foam Pad 1 1/4" 4 zone egg crate with holes for better breathability $100 from Healthy Back
Isotonic Topper Pad 2" 4 lb/ft3 memory foam with a quilted cotton cover -$145 at Healthy Foundations
Novaform 2" heat sensitive memory foam at Costco $128
2" memory foam with white goose down cover at Bed bath & beyond $329
Carpenter Sublime Comfort pad (1 3/4" memory foam with comfort tips/fingers ) from Bed bath & beyond $45
Regular Egg Crate Foam at Bed Bath & Beyond $25
Gel-Medex - Medical mattress pad - 3 1/2" 4 gel compartments plus foam. $220

Matress Size
        W     L
 Crib  28"    x 52"
 Twin  38-39" x 74"
 Full  53-54" x 75"
 Queen 60"    x 80"
 King  75-76" x 80"
 California King 72" x 84"
 
Thickness
New mattresses designs add extra padding and have greater thickness. This will require deep pocket sheets to fit correctly.
* STANDARD DEPTH: 7 to 9 inches
*  DEEP MATTRESS: 10 to 15 inches
*     EXTRA DEEP: 15 inches to as deep as 22 inches
 
Mattress Firmness -
Back Pain:
Traditional wisdom was that a firm mattress was best for your back. This was when soft mattresses allowed sag so your back was curved. What you want is a mattress which allows you back to rest in a normal position. You want it to avoid sag but to be soft enough for your shoulders and hips to sink in when on your side. A medium firm mattress is usually best.
There are pros and cons to waterbeds. If you lie on your stomach, the water bed allows you to increase the sway or the sag of the back.
Claims that a mattress is "orthopedic" or "medically-approved" should be viewed skeptically. There has not been extensive medical research or controlled clinical trials on the topic of mattresses and low back pain.
See:
Choosing the Best Mattress for Lower Back Pain - spine-health.com
Mattresses for Back Pain - Back Pain Center - EverydayHealth.com
Supportive Bedding - back-shop.com
The AlluraBed by Tempur-Pedic - The Healthy Back Store

Indentation Load Deflection (ILD)

  • Soft 20-24
  • Medium. 25-29 Recommended for those who enjoy a softer feel.
  • Regular firm. 30-34 Recommended for those who like a good firm feel, but not extra firm. Usually recommended for those who weigh less that 150 pounds.
  • Extra firm. 35-39 Recommended for those who like extra firm support.
  • Ultra firm*. 40-44 Recommended only for those who insist that they enjoy sleeping on the floor.
(ILD - Pounds to compress a 4" thick sample to 3" (25%))

Information
UCB Recommendations

Coil Spring Mattresses
In Consumer Report tests, a higher coil count or firmer mattress didn't necessairly reduce sagging.

Type of Foam
See: Rubber Facts (Word Doc) at Monmouth Rubber Corp.

Latex: (natural rubber)
Polymer: Plastic: Polystyrene, Polyethelene, PVC Rubber: CR (chloroprene rubber, neoprene); SBR (styrene butadiene rubber); NBR (acrylonitrile butadiene rubber); and EPDM (ethylene propylene diene methylene)
Open-cell sponge rubber - air or gas can pass through them similar to the way water is absorbed by a dish sponge.

Closed Cell sponge (expanded rubber) Floats, Functions well as a shock absorbing material.

Foam - All foams are basically open-cell.
Polyurethane foam, latex foam, and PVC foam. Density - Technically the weight per unit of volume (specific gravity). Density is commonly misused to mean the hardness or softness of a material, specifically in our case, sponge. Many times someone will ask "What is the density of the material?" What they really mean, in most cases, is "What is the hardness or softness?" The correct term for the hardness or softness of a piece of cellular rubber is compression deflection.

Compression Deflection - Correct Measure of hardness. The weight required to compress a 1 cu. in. cube 25%.

Types listed at: Foam 101 from Foam-Fabrication.com 1232 - This is a low cost foam great for items that are not used very often, Camping Pads, Kids Toys, Throw Pillows, Tumbling Mats, Etc.. 1835 - High Quality Standard Foam, Great for Couches and Chairs or anything that you need a high quality foam for. 1845 - Same as above but firmer. Recommended for couches that you need a firm cushion. White Visco - A 3 lb/ft3 Density very soft Viscoelastic material.. Recommended for mattress pads or anything you need to make a little softer. Swiss Visco - A 5 lb/ft3 Density material Somewhat firmer and more temperature sensitive. Different companies use different kinds of Visco Elastic foam also called memory foam, slow recovery or Swiss Foam. They seem to be based on the foam developed by NASA (see below), but I haven't seen any comparisons. e.g. Isotonic uses something called Conform and ViscoLux. HealthyBack uses a foam from Obus Form

Visco-Elastic Memory Foam:
From abed.com

Developed for NASA to relieve extreme G-force pressures. Memory Foam molds to your body contours to help prevent tossing and turning during the night. When you lie down on this amazing material, the heat and pressure sensitive foam reacts to your body's weight and temperature, so that it molds to your exact body shape. This means that whether you sleep on your back, stomach or side, your weight is evenly distributed and your spine remains in a neutral position.

Tests have shown that these mattresses actually improve sleep and increase the level of deep sleep, so you wake up more alert, refreshed and better rested. Recommended by over 25,000 medical professionals worldwide. Naturally treated cover protects you from harmful allergens, resists dust mites, and removes easily for washing.

One problem reported with these mattresses is they do not breath and can be too warm in the summer. I got the following response from abed.com regarding this:

From: "Roseanne McArdle, sleep consultant" <Roseanne@abed.com>
To answer your question regarding humidity, what the article is referring to is the need to sleep on a bed that does not make you sweat. Our foam beds such as the Dormia and the Wellington have Joma wool filling quilted into their covers and this allows for the air circulation your bed needs to have to help regulate your body temperature and keep you from overheating. Latex foam also is well known for helping air to circulate and keeping heat away.
See: Mattresses and Sleep

Latex Foam:
From: abed.com Derived from the have brasiliensis, or the rubber tree, latex is the most naturally durable cushioning material available. Latex is harvested in much the same way as maple syrup from the maple tree. The milky white latex is converted into a mattress or pillow in special molds and undergoes four rinsing processes to eliminate odors.

Health Benefits Latex is antimicrobial and dust mite resistant, making it perfect for pulmonary allergy sufferers. It's ecologically-friendly and has no chemical properties or detrimental impacts to the environment.

Additional Benefits Designed for breathability with an open-cell structure and special "pin core" construction, latex allows for ventilation of body heat. It also keeps moisture from building up next to your body. Aluminum core pins transfer curing heat into the foam. As a result, thousands of "pin-core" air-channels enable natural ventilation of the final product.

Dealers
abed.com
mattress.com
Sleepy's
Big John's - Boston MA Healthy Back
Back Be Nimble Healthy Foundations
VitalityWeb.com

Manufactures
Duxiana
Tempur-pedic - Brookstone
FloBeds Latex
Foam-Fabrication.com
FoamByMail.com
Select Comfort
ComfortDirect Air Bed
Simmons
Sealy
Serta

See Also: Back Pain and Injuries.

last updated 6 Jan 2003