“…[ 23 ] This aspect results in a substantial solubility of CO 2 , generates additional free volume and greatly enhances the polymer chain mobility, leading to a signifi cant reduction of the glass transition temperature in a variety of polymers containing these groups. [24][25][26][27] It is therefore plausible that by employing carbon dioxide to reduce the glass transition temperature of SAN copolymers, which contains a substantial amount of nitrile groups, the required processing temperatures would be decreased to a level that issues stemming from the poor thermal transport properties of the PU foams can be alleviated or overcome. Carbon dioxide also has an added benefi t due to its attractive properties such Since the fi rst report of artifi cial auxetic materials in 1987, [ 1 ] signifi cant effort has been made to developing auxetic polyurethane (PU) foams, [2][3][4][5][6][7][8][9][10][11][12][13][14][15] due to their novel properties and numerous potential applications including increased indentation resistance and energy absorption for applications in protective equipment, [ 7,8,15 ] improved acoustic and dielectric properties for damping applications and wave absorption, [ 16 ] and controlled porous structure for fi lters.…”