Amsterdam-based Royal Philips NV has posted the data from the complete set of third-party testing of the polyester-based polyurethane (PE-PUR) sound abatement foam used in its first-generation CPAP and other devices, and the news is not good for the U.S. FDA. These third-party evaluations have concluded that the foam used in these first-generation devices is unlikely to exert any “appreciable harm” to patients, a conclusion that runs directly counter to the FDA’s implicit argument about the foam.