The present invention relates to a fire resistant structural material comprising a surfactant component, surfactant-generated microcells, a gel catalyst component and a binder component. The structural material may further comprise a filler component. In addition, the present invention relates to fire resistant fabric materials comprising a substrate coated with a coating comprising the fire resistant structural material. Further, the present invention relates to fire resistant articles of manufacture comprising the fire resistant fabric material, and particularly to mattresses comprising the fire resistant fabric material.