The availability of large quantities of waste woods provides an impetus for investigating woody biomass potential uses. Polyurethane (PU) foams are prepared with reacting isocyanates and polyols, and are used. in various industry fields. Thus, lignocellulosic waste raw-materials are proposed as replacement for synthetic polyol to PU foam formulation. In this study PU foams were manufactured from liquefied woods, methanediisocyanate(MDI), catalyst, foaming stabilizer, and viscosity aids. The polyol content, isocyanate.hydroxyl group (NCO/OH) ratio, and water content were varied to evaluate their effects on the foaming and water absorption of the PU foams. Less than 400 Molecular weight. of polyethylene glycol(PEG) and 1 to 3 solvent to woody raw-material ratio were desirable for liquefying woody materials. Liquefying rate was increased with more than 3 % addition of inorganic and organic catalysts and raising reaction temperature more than $150^{circ}C$. Addition of starch enhanced liquefying of woody materials. Fourty percents of starch resulted in about 90% liquefying rates. Foaming rates were increased with increasing moisture contents of liquefied wood. Moisture contents of 0.6% resulted in 5 time-foaming rates, and seven percents of moisture contents more than 30 time-foaming rates. But, an increase in water content may result in a decrease in cross-links between wood polyol and isocyanate, because the NCO/OH ratio is constant. Increasing moisture contents have significantly decreased density of PU foams. The optimum water content should be about 2.5% or less in this adopted condition.