Jaybird & Mais 50 Foam Underwrap has a thin polyurethane foam substrate that is strong and highly porous. Non-adhesive foam underwrap or pre-wrap tape is used directly on the skin as a base under adhesive sports medicine tapes to aid with painless tape removal and to prevent tape from chafing or irritating the skin due to prolonged adhesive contact. This pre-taping product can also be used to help secure bandages and ice packs and also to provide comfort inside ski and hiking boots. Hand tearable and made in USA. This tape is designed for topical (external human) purposes only.