PURPOSE: To obtain a shock-absorbing polyurethane foam having sufficient flexibility without using a plasticizer and excellent impact resilience, compression set, etc.

CONSTITUTION: This shock-absorbing polyurethane foam is obtained by adding required amounts of a catalyst, water and a foam stabilizer to a polyol composed of 60 pts.wt. polyether polyol having 700 average molecular weight and 40 pts.wt. polyester polyol having 2000 average molecular weight, further adding 30 pts.wt. calcium carbonate to 100 pts.wt. resultant foamable composition composed of the components, mixing tolylene diisocyanate therewith so as to provide 90 isocyanate index and charging the resultant mixture into a foaming box.