Closed-cell, fiber reinforced urethane foam uniquely formulated to offer performance advantages over conventional sandwich core materials. A special manufacturing process evenly distributes continuous glass fibers with woven fabrics throughout the foam. This generates a product with enhanced mechanical properties in flexure (bending), allowing it to be used with or without face sheets. The foam is dimensionally stable, does not lose strength when wet, and is resistant to chemicals and high temperatures. It is ideally suited as a material for static applications requiring high stiffness or as a replacement for wood and plywood.