and 6 has sharp pointed corners such as corners 34 36 as a possible variation the gutter insert 20 may be formed with rounded chamfered or beveled corners referring next to fig7 and 8 a second embodiment of a gutter insert according to the invention is formed by cutting four gutter inserts 60 a 60 b 60 c 60 d out of a foam column 62 the cutting pattern comprises two intersecting generally u201c s u201d shaped cutting paths 66 68 different from the first embodiment e g 20 a 20 b 20 c 20 d the gutter insert cutting pattern for the second embodiment forms fewer sharp corners each gutter insert 60 a 60 b 60 c 60 d has a ten sided cross section wherein a first acute angle u03b1 is formed between a generally flat top surface 70 and a rear surface 74 a second acute angle u03b2 is formed between the top surface 70 and a first front surface 84 an obtuse angle u03b3 is formed between the first front surface 84 and the second front surface 80 a third acute angle u03b4 is formed between the second front surface 80 and a bottom surface 78 and a fourth acute angle u03b5 is formed between the rear surface 74 and the bottom surface 78 the first acute angle u03b1 is in the range of about 65 to about 75 degrees most preferably about 71 degrees the second acute angle u03b2 is in the range of about 15 to about 25 degrees most preferably about 21 degrees the obtuse angle u03b3 is in the range of about 290 to about 310 degrees most preferably about 294 degrees the third acute angle u03b4 is in the range of.