Abstract: The present invention is directed to a process for the preparation of a flexible polyurethane foam and to the polyurethane foam prepared by that process. The foam is in particular a flexible polyurethane foam which has a density of between 25 and 120 kg/m3, a resilience, measured at 20° C. in accordance with ASTM D 3574 H, higher than 35%, and an ILD 40% hardness, measured in accordance with ISO 2439 B, of between 60 and 500 N. It is prepared by allowing a reaction mixture, which comprises a blowing agent, to foam. In order to influence the physical and/or thermophysiological properties of the foam, in particular the pressure distribution properties, at least one organogel material is dispersed in the reaction mixture before allowing it to foam.