A method for manufacturing an hydraulic binder or thermoplastic binder containing product including the steps of impregnating the binder into a flexible open cell polymeric foam element by compressing the foam element to exclude air from the open cells and then releasing the compression with the foam elements whilst in contact with the binder so that the binder penetrates and becomes contained in the open cells of the foam elements as it regains its shape. Alternatively impregnating the binder into the foam element from one side under pressure so that the binder penetrates and becomes contained in the open cells of the foam and then allowing the binder to set or hardened and dry to form the product. The product is particularly suitable as a building element.