TheraRest is a simple and highly advanced, yet reasonably priced mattress manufactured keeping in mind the comfort level of different patients with different type of skin. The product has two variants TheraRest Perimeter Plus MRS and TheraRest Perimeter Plus which are a bit different because they contain different foam material in the top layer underneath the cover. The mattress has been designed to prevent pressure ulcers and beneficial for those patient who are at risk for skin breakdown. The product is also available at low cost making it accessible to a large number of patients. It is made of Visco-elastic topper and non skid bottom, thus giving the product the feature of high performance and reasonable priced mattress.