Abstract: Adducts, improved polymer-polyols and improved polyurethane foams are provided. The adducts are produced by reacting suitable polyol and epoxy co-reactant to essentially eliminate all epoxy groups. The polymer-polyol is produced by polymerizing suitable ethylenically unsaturated monomer in the adduct or in the adduct forming mixture, in the later case the adduct forming reaction and the polymerization reaction occur simultaneously to produce the polymer-polyol. Polyurethane foams are produced by the usual method but employing the novel adduct or polymer-polyol of the present invention.