Abstract: A process for preparing urea-formaldehyde resins is disclosed. The process involves reacting urea and formaldehyde at pH 4.5-5.5 at 90.degree. to 100.degree. C. at a mole ratio of 2.0:1 to 2.2:1 formaldehyde:urea, and adding additional urea under these conditions. The reaction mixture is then neutralized and cooled to 30.degree. to 50.degree. C.and additional urea is reacted. The reaction mixture is then cooled to from 40.degree. to 30.degree. C. and additional formaldehyde and urea added to bring the final mole ratio of formaldehyde:urea to from 1.05:1 to 1.15:1.