Abstract: A novel polyurethane foam is shown which uses ground vehicle tires as a filler material. A method of manufacturing a carpet pad using the novel polyurethane composition is also shown. A frame is provided to which is mounted a conveyor belt. The conveyor belt feeds a first liner having an exposed surface of the polyurethane foam along a conveyor path from a forward end to a rearward end. A foam spray assembly is connected to a conventional uncured polymeric foam supply having a spray nozzle mounted adjacent to the forward end of the conveyor path. The spray nozzle dispenses uncured, resilient polymeric foam as a generally uniform layer on a surface of the first liner of previously cured polyurethane. A second conveyor belt, parallel to the first conveyor belt, feeds a second liner sheet along the conveyor path so that the second liner sheet is positioned over the layers of foam laminate.