Chloroprene rubber
The most common cover is a chloroprene rubber with a nylon surface, similar to wet suit material.
Inside is open cell foam and a polyurethane solid GEL.
It is referred to as a ‘SOLID GEL’ and will not leak out. If the cover is punctured, it may feel a little sticky. To remove the stickiness, just coat the gel with a little baby powder.