Material made of post-industrial and post-consumer recycled polyurethane, obtained from waste from the production process of upholstered furniture and mattresses otherwise destined for landfill. Mattresses and upholstered products at the end of their life are extracted from their covers, sanitised and cut into small parts through a process that does not lose the intrinsic properties of the material. Subsequently, the polyurethane flakes are agglomerated together through the use of a two-component polyester and polypropylene fibre that ensures adhesion between the flakes.