Twenty samples of polyurethane foams for automobile seat were obtained from potyol and isocyanates of TDl/MDl base with index of 95~100 and MDI based foam with indices of 90~100. The detailed physical and compressional properties of the foam were investigated as a change of mixing ratio of isocyanate content, density and the values of indices. The following results were obtained from our study. 1. Better performances of the foam, such as higher tensile strength, elongation and tear siren이h are observed with increasing the content of TDI in isocyanate component when the density and index are maintained at constant. 2. The performances of the foam from constant load deflection and constant deflection comperession are improved with increasing content of MDI in isocyanate component when the density and index are maintained at constant. 3. Shorter curing time of MDI based foam than that of TDl/MDl based foam brings the increase in productivity of the foam. 4. Compression-recovery test reveals that permanent deformation is negligible to give a hysteresis loop.