Not 3" memory foam (only about 2 to 2 1/2" thick, and not 1" of plush pillow top either (flat, no filling in it, just a cover). I paid more for the 4" or 3" foam and 1" thick pillow topper because I wanted it to be thicker.I could have paid less for 3" which is what this one does not even quite meet 3" including the pillow top. which the add clearly states it is.The Mattress topper is of very good quality, just wish it was as described. Would send it back for not meeting the measurement requirements of add, but I know I will have to pay the shipping cost.Apparently, amazon is now charging for returns, even though I am a Prime member.
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