The 3M E-A-R E-A-RSoft Yellow Neon Earplugs are made from a slow expanding polyurethane foam material. A Plug that gives evenly distributed pressure allowing flexibility and a good seal with optimum comfort. The 3M E-A-R E-A-RSoft Yellow Neon Earplugs offer exceptional comfort with high levels of protection, made from slow expanding polyurethane foam material and is available with a Cord. Attenuation: SNR36dB, H34dB, M34dB, L31dB Ref PD-01-010.