MATSonline Price Buster! Not only do these mats come at a very comfortable price but they're incredibly comfortable to stand on! You can stand assured that these mats will will work as hard as you do, too. Each mat is constructed of 2 layers- a recycled urethane sponge base and a durable PVC top surface. The result? Five times the life of traditional sponge mats. Your back, legs, feet and wallet will thank you!