This double-coated polyester film tape�M—is designed to bond to most foam and gasket materials. A “one size fits all” fabricator tape, it consists of rubber-based adhesive on the exposed side that bonds to a wide variety of polyurethane and polyethylene foams, felt, rubber, sponge, cork, abrasive, and gasket materials. Exhibiting high initial tack and peel strength, the liner side of 3175M consists of a rubber-based adhesive that bonds to most substrates at room temperature.