Abstract: Described is a process for making closed cell fluoropolymer foam, and the foam so made. The process includes subjecting a fluoropolymer resin an inert gas at a pressure higher than atmospheric to drive gas into the resin, raising the temperature of the resin to or above its softening point, and reducing the pressure while maintaining the temperature at or above the softening point of the resin, in order to expand the resin to result in closed cell fluoropolymer foam. The resin is cross-linked prior to expansion. The resulting foams can be used in various applications, such as in flotation devices and for making thermal and/or acoustic insulation.