Good dog bed. This is a really thick and soft bed. However, this bed is NOT memory foam. But it's still quite thick foam. We have a Great Dane and it is big enough for her and fat enough not to touch the ground. I'm not sure if it's $110, but it's still a good bed. **Update** This turned out to be the best dog bed we've found! We've had him for about 6 months now and he's still GREAT! Our Great Dane loves this bed! We will be buying another one for our bedroom once I can spend another $110 on a bed! I definitely recommend this bed!
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