Once foam has been produced, there are a series of equipment that can used to cut the foam in the desired shapes and sizes.

Horizontal Knife Cutter.

This is a machine which can cut slices or sheets of foam from a full block. The block is then placed on a horizontally moving table beneath a horizontal moving band knife. The foam block is then sliced into sheets ranging in thickness from about 2 mm upwards. It is possible to slit blocks of 60 or more metres length either on "Flat Bed" or "Loop" slitters. Such machines are often used in the USA and Europe where market volumes justify this approach.

Vertical and Angle Knife Cutter

With this machine, the foam slices are cut vertically. All forms of blocks can be cut including full uncut blocks, a block which has already been horizontally slit, or smaller previously cut blocks. Some machines have the capability to change the angle of the band knife from vertical to a selected angle for angle cutting.

Radius Cutter

These machines are able to cut the right-angled edges off a cushion to achieve curved or radius edges.

Peeling Machines

The block first has a hole drilled through the centre in which a mandrel is inserted. The block is then presented to the peeling machine, which also makes use of a moving band knife; the foam sheet is peeled from the block in thickness from 2 to 30 mm, and wound on to a second mandrel. This is the most popular process for producing thin sheet foam for bed quilting in Australia.

Contour Cutting Machines

Over the past few years the use of computer controlled contour cutting machines has been widely adopted as they offer much greater versatility and efficiency. The foam block is placed on a platform and a cutting device, which may be a small knife blade or an abrasive wire, follows a programmed cutting sequence to cut a variety of foam shapes.

Press Cutting (Also known as "clicking" or "die cutting")

Complex shapes of uniform thickness are made from sheet material by using cutters consisting of strip steel set into wooden blocks in mechanically or hydraulically driven presses.

Convoluting Machines

This is special slitting equipment in which the foam sheet is slit so the inside of the cut sheet is convoluted, consisting of peaks and troughs along one surface. The effect is achieved by performing the cut whilst the foam is unevenly compressed.