Abstract: A manufacturing method of modified hydrophilic Polyurethane memory foam and products thereof are disclosed. The starting material of the foam includes hydrophilic PU prepolymer, acrylic emulsion polymer and second polyether polyol. The hydrophilic PU prepolymer consists of a first polyether polyol and isocyanate. The molecular weight of the first polyether polyol ranges from 600 to 2000 and the first polyether polyol contains at least 40 mole % of -EO— where the content of the -EO— ranges from 20 to 99.9 wt %. The foaming agent is carbon dioxide produced by the reaction of isocyanate and the water. After foaming process, there is a heating step for dehydration. The foam has specific high hydrophilic polymer structure with features of shock absorbing, uniform pressure relief, moisture absorbency and heat absorbing so as to provide users dry and cool feelings. It wouldn't become rigid below 10 degrees Celsius.