Abstract: A composition for forming polyurethane foam including a polyol mixture containing two or more polyols having different melting points, an isocyanate compound, and a blowing agent, wherein the two or more polyols are respectively included in the same weight ratio. A foam for a vehicle seat including a polyurethane foam manufactured from the composition for forming polyurethane foam described above. A method of manufacturing a foam for a vehicle seat including manufacturing a polyurethane foam from the composition for forming polyurethane foam described above, and coating a coating layer composition containing 1 to 5 wt % of carbon nanotubes on at least one surface of the polyurethane foam. A vehicle seat including the foam for a vehicle seat described above.