Depending on where or how you need the surface - you can use pvc foams that you can get at lowes, menards, home depo, etc. If you're doing flat or low contour surfaces or have a need to directly machine in a groove or some other tooled surface, pvc requires less finishing steps since its a solid material. You can also do minor heat forming/bending with pvc and it will hold it's shape once cooled.
Sounds like for interior work you'd most likely use polyurethane foam like Matt suggested.
Jim
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