To manufacture a recycled polyol from a polyurethane foam, to make it be used again for manufacturing a polyurethane foam to raise recyclability of a polyurethane foam.

A recyclable polyurethane foam is manufactured from a polyurethane raw material including a polyol, a polyisocyanate, a foaming agent, an amine catalyst, and a delay catalyst which acts as a decomposition catalyst of a polyurethane foam at a temperature of 50°C-250°C. Moreover, a recycled polyol is manufactured by that a recyclable polyurethane foam is heated at a temperature of 100°C-250°C under the presence of one or both of glycol or glycerol to be reused as a raw material of a polyurethane foam.