Polyurethane specimens were mainly composed of polyol, MDI, silicone surfactant, and water. The effects of ethylene glycol on the cell size, forming magnification, cream time, gel time, take free time, final free rising height, and reactive temperature were investigated. The cyclopentane was used for PU foam as a physical blowing agent. The components were hand-mixed at about 5000 rpm within 4 seconds at room temperature. The mixtures with various ethylene glycol contents were foamed in the wood mold. When the index of isocyanate was fixed, as the amount of ethylene glycol increased, cell size and thermal conductivity were decreased by about 5.1% and 14%, respectively.