The reason companies make can’t flip mattresses is cost. The profits on them are too great to go back to two-sided Mattresses. The companies can save 25-30% by not including the second side cushioning layer, the expensive part of most mattresses. They didn’t pass this savings on to the consumer (some can’t flip mattresses sell for several thousands of dollars) The added benefit is that the consumer is back in the marketplace in three to five years (or they put up with a saggy, uncomfortable bed).The stores that sell can’t flip mattresses will tell people that these companies don’t make two-sided models anymore and will give all kinds of mumbo jumbo reasons for it. What they don’t tell you is that most of them do make two-sided models; they just don’t sell them to the consumer. They make them for the hotel/motel industry because hotel/motel owners know what products hold up and will avoid one-sided mattresses. They don’t last. Doesn’t that just show the manufacturers true stripes? A two sided Mattress is simply a much better value.