Hi Stefan,
I bought my foam from Clark Rubber about 3 years ago for about $50. It is a high quality material, dark charcoal in colour, and cuts very accurately to shape. It has served its purpose brilliantly, it looks as good as the day I bought it.
I have quite a large eyepiece case, it is quite deep. They had to supply the material in two sheets, one is thicker than the other. I put the thinner sheet at the bottom, below the cut line, and the thicker sheet above, from which I cut the shapes of each of my eyepieces. It is absolutely perfect.
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