Mounting tapes are double coated tapes with pressure sensitive adhesives on both sides of a carrier.  The carrier can be a thin film, like polyester or polyimide or a thicker, softer material such as foam.  Mounting tapes made with a foam carrier are often referred to as foam mounting tapes.     

Foams are often specified when one or both of the mounting surfaces are uneven or textured.  Painted cinder block and textured powder coated surfaces are examples where a foam mounting tape would be superior to a film mounting tape.  The compressibility and resiliency of foam allows the adhesive to wet the mounting surface better, so the adhesive can flow into the valley of the surface.    

Many tape manufacturers make both film and foam mounting tapes, however 3M makes several unique types.  For the retail market, 3M Command Adhesives are used for mounting hooks and clips to a wall surface.  3M recommends applying pressure for a full 30 seconds and waiting 1 hour before applying a load to the hook or clip.  The most interesting thing about 3M Command Adhesives, is the way they remove cleanly from a surface.  The foam carrier is very elastic and has a high degree of elongation.  To remove the adhesive, you pull the foam carrier, stretching it little be little.  As the foam is stretched, the adhesive bond is broken, little by little, therefore only the adhesive comes off the mounting surface.  The paint, plaster or wallpaper are not disturbed.  

In the automotive market, 3M VHB, Very High Bond, mounting tapes are used to reliably mount body side molding and emblems to car bodies.  These high bond tapes replace structural bolts and spot welds in transportation, appliance, electronics, construction and other markets.