Abstract: A reinforced polyurethane foam and its manufacturing process; an interface layer being sandwiched by the polyurethane foam and a fiberglass reinforcement layer by having polyurethane consistently coated on each part of a silicone rubber mold; immediately followed with the installation of the interface layer on the polyurethane; the polyurethane then allowed to be foamed and molded before coating on the interface layer a well mixed base polyester and hardener; the fiberglass layer then bound thereon; and finally the coating of a well mixed surface polyester and a hardener on the fiberglass layer.