260 Heavy 15.5 Gauge Steel Coils containing 100% Organic cotton layers with 6 gauge border wire for extra support. 2-in-1 function: firmer side for infant, softer side for toddler. Features a triple laminated cover for tear and water resistance and air vents to keep it fresh. Meets and exceeds all federal and state flammability standards. Mattress fits toddler beds. Made in the USA.