 Foam
We bought a latex foam mattress from The Original Mattress Factory and put a "memory foam" topper thats a few inches thick on top of it (bought from Bed, Bath and Beyond). We cover the mattress/topper with a nice waterproof cover that we bought with the mattress in case the kids spill anything on it, as well as to stop any "dust mites" or whatever from penetrating into the mattress. This has saved the mattress several times already.
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