A foam tape having a multi-layer structure comprising a polyurethane foam core layer, at least one tie layer, adjacent one side of the polyurethane foam core layer, a first PSA film on one side of the first tie layer and a second PSA film, either on one side of a second tie layer or on one side of a polyester layer directly adjacent the opposite side of the polyurethane foam core layer, and a double-sided release layer on one side of the first PSA film. The foamed tape can be made by a process comprising applying a polymeric film to a first release layer to form a supported tie layer, referred to as Intermediate Product A, coating and drying a PSA composition on a second release layer to form a supported PSA coating, referred to as Intermediate Product B, laminating Intermediate Product B to Intermediate Product A which, after removing the release layer on the tie layer, forms Intermediate Product C comprising, in sequence, release layer, PSA film, and tie layer. A polyurethane foam precursor composition can be coated between a first and second Intermediate Product C, and the composition cured to form a polyurethane foam core layer.