Latex and rubber are made from latex tapped from trees. Essentially latex is the raw rubber material.
Merriam-Webster defines the substances as:
Latex (noun): a milky, usually white fluid produced by cells of various seed plants (as of the milkweed, spurge, and poppy families) and is the source of rubber.
Rubber (noun): an elastic substance obtained by coagulating the milky juice of various tropical plants (as of the genera Hevea and Ficus), is essentially a polymer of isoprene and is prepared as sheets and then dried.
Our mattresses feature our GOLS organic certified Dunlop latex rubber foam. We collect the latex by tapping rubber trees; then, we process the material in a co-owned facility to create a natural, comfortable latex layer. We do not use polyurethane foams or synthetic latex.