It is an kind of Foam Testing Equipment. Resilience of polyurethane foam is determined by dropping a metallic sphere on a slab of foam kept on a horizontal surface from a height of 500 mm and finding the height to which it rebounds after striking the surface of foam. The Ball Resilience Tester for polyurethane foam consists of a flat horizontal platform, a vertical acrylic tube in which the sphere is dropped, and a hand operated arrangement to release the sphere from a pre-determined height. It has four leveling screws to make it horizontal. The acrylic tube is held over the base with the help of a holding block, which can be moved vertically to adjust the height of the tube to enable test specimens of different thicknesses which is to be tested. This adjustment is carried out with the help of a screw and due to this the height of the tube can be set. The tube is held firmly after adjustment so that it does not rock during the test. The metallic sphere is kept in a circular opening in the metallic cover of the acrylic tube. It can be release by pressing a spring-loaded support, which is so designed as to release the sphere without imparting any initial linear or rotary movement to it. The equipment is finished in blue metallic painting.