Combinations of gelatinous elastomer and polyurethane foam may be made by introducing a plasticized triblock copolymer resin and/or a diblock copolymer resin at least partially cured into gel particles into a mixture of polyurethane foam forming components including a polyol and an isocyanate. The plasticized copolymer resin is polymerized to form a cured gelatinous elastomer or gel, which is then reduced in size, for instance to give an average particle size of 10 millimeters or less. Polymerizing the polyol and the isocyanate forms polyurethane foam. The polyurethane reaction is exothermic and can generate sufficient temperature to at least partially melt the styrene-portion of the triblock copolymer resin thereby extending the crosslinking and in some cases integrating the triblock copolymer within the polyurethane polymer matrix. The gel component has higher heat capacity than polyurethane foam and thus has good thermal conductivity and acts as a heat sink.