The 13 Inch Accu-Gold 5.3 sleep system includes one 8 inch layer of Accu-Flex medium firm conventional posture sense base, one 3 inch layer of Accu-Gold 5.3 visco elastic memory foam and one 2 inch layer of luxurious Accu-Aire 3.3 visco elastic memory foam. Accu-Gold 5.3 has been developed as the unique, new state of the art visco elastic memory foam. The finest visco elastic memory foam in the bedding market today is Accutex Foam USA family of products. The Accutex Gold Formula is custom engineered for the ultimate performance offered by any visco elastic memory foam for superior support and pressure relieving comfort that will out perform any visco elastic memory foam product you may have considered before. Accu-Gold provides pressure point relief and support that is beyond the realm of other visco elastic memory foam products. Accu-Gold will provide you with superior pressure point relief not found in other visco elastic memory foam products on the bedding market today. The most problematic pressure points, such as your hips and shoulders, received up to an 80% percent reduction in pressure fatigue when compared in side by side tests with competing bedding and mattress products. The Accu-Gold difference is in the engineering. Accu-Gold has been designed with an open cell structure; therefore, air flows through the golden struts at a higher rate than other visco elastic memory foams on the market today. This will cause excess heat and moisture to be wicked away which will equate to even less discomfort and fatigue caused by older visco elastic memory foam products. Accu-Gold is more supportive and will make you feel like you are floating in a sea of liquid gold. Accu-Gold is more supportive and will make you feel like you are floating in a sea of liquid gold. All Accutex Foam USA memory foam products are made using visco elastic memory foam produced in the USA.