Not high quality memory foam by any means, but it is good for the price for sure! It's not 3" all over but is at the highest peaks. It is no less than 2" anywhere though, so there is that. The different textured zones don't really matter to husband or I, so I turned it over after the first night, to have the flat side up (it isn't heavy and one person can easily do this).
I did notice a slight odor straight out of the box, kind of like peanut sauce? But, after airing it out for just a few hours, I was able to sleep on it that same night without noticing any odors.
*****SIX MONTHS LATER****
There is slight intention on my side of the topper ( I am morbidly obese and nearly 300 pounds ), but it is still springing back to shape other than that and that is with no turning or flipping.