Abstract: A flexible, latex-like polyurethane foam having the “feel” and comfort of a latex foam and an Indentation Force Deflection (25% IFD as low as 3 lbs.) and the method of making such foam by reacting a mixture of triol polyether polyols, namely, a) a major proportion of a triol polyol having a hydroxyl content of about 50-80%, a 10-25% ethylene oxide cap and a molecular weight of about 3,000-6,500, (b) a minor proportion of a polymer triol polyol, preferably SAN polyol, having a molecular weight of about 3,000-6,5000; and (c) a very minor amount of a triol polyol having a primary hydroxyl content of at least 50% and about 40-90% ethylene oxide cap and a molecular weight of from 1,000-6,000. The polyol mixture is reacted with a MDI isocyanate in the presence of a critical amount of from about 1.5 to about 3.5 parts by weight of water, an auxiliary blowing agent and an amine catalyst.