The 3M E-A-Rsoft ear plug dispenser refill is made of polyurethane foam, is packaged 2000 per case and comes in yellow. Proper sizing is important when buying this product. The size for this product is Regular. Some products are single use while others are reusable. This particular ear plug dispenser refill is disposable. Ear plugs can come in many different shapes and colors. This ear plus is tapered shaped.