Abstract: A novel flexible, low resilience polyurethane foam based on a reaction product of isocyanate-reactive component with isocyanate component is disclosed. The flexible, low resilience polyurethane foam is prepared by reacting (a) an isocyanate component substantially free of aromatic isocyanates having isocyanate group attached directly to aromatic ring, (b) an isocyanate-reactive mixture, (c) catalyst, and (d) optionally, one or more substance selected from the group consisting of water, surfactant, cross-linker, and additive. The flexible, low resilience polyurethane foam produced according to the present method has an isocyanate index of from 75 to 105, a density ranging from 16 to 160 kilogram per cubic meter, and ball resilience of less than 15%.