ES-01-020 3M E-A-R Soft FX Earplugs The 3M E-A-R PU Foam Roll Down Earplugs are Made From Expandable Slow Recovery Foam, which Provide a Good Combination of Comfort and Protection For Most Users. Once In The Ear, Foam Plugs Expand to Provide a Snug and Secure Custom Fit. 3M Provide a Wide Range of Disposable Roll Down PU Plugs to choose from to Find The Best Solution For Your Individual Needs.