Abstract: A flexible or pliable closed cell foam material (1) in sheet form for forming at least part of a garment, characterized in that the foam material (1) has one or more slits or cuts and/or needle-punched holes (2) therein extending through the sheet from one surface to the other, in which the slits or cuts and/or needle-punched holes (2) are selected to be of a spacing and/or selected to be each of a shape and/or size and/or length as to minimize or not adversely affect the strength and/or shrinkage rate of the foam sheet such as regards the subjection to thermal stability testing and/or compression testing for buoyancy aids, and in which the side surfaces defining the slits and/or holes are normally in abutment and/or close proximity when the sheet is flat or unflexed and separate or press less against each other when flexed to allow air and/or water vapour to pass therethrough.