Emissions from memory foam mattresses may directly cause more respiratory irritation than other mattresses. Memory foam, like other polyurethane products, can be combustible. Laws in several jurisdictions have been enacted to require that all bedding, including memory foam items, be resistant to ignition from an open flame such as a candle or cigarette lighter. US bedding laws that went into effect in 2010 change the Cal-117 Bulletin for FR testing. 
There is concern that high levels of the fire retardant PBDE commonly used in memory foam could cause health problems for some users. PBDEs are no longer used in most bedding foams, especially in the European Union.  
Manufacturers caution about leaving babies and small children unattended on memory foam mattresses, as they may find it difficult to turn over and may suffocate.
The United States Environmental Protection Agency published two documents proposing National Emissions Standards for Hazardous Air Pollutants (HAP) concerning hazardous emissions produced during the making of flexible polyurethane foam products. The HAP emissions associated with polyurethane foam production include methylene chloride, toluene diisocyanate, methyl chloroform, methylene diphenyl diisocyanate, propylene oxide, diethanolamine, methyl ethyl ketone, methanol, and toluene. However, not all chemical emissions associated with the production of these material have been classified. Methylene chloride makes up over 98 percent of the total HAP emissions from this industry. Short-term exposure to high concentrations of methylene chloride also irritates the nose and throat. The effects of chronic (long-term) exposure to methylene chloride in humans involve the central nervous system, and include headaches, dizziness, nausea, and memory loss. Animal studies indicate that inhalation of methylene chloride affects the liver, kidney, and cardiovascular system. Developmental or reproductive effects of methylene chloride have not been reported in humans, but limited animal studies have reported lowered fetal body weights in exposed rats.