POLYURETHANE FOAM AND SEAT PAD

Provided is a polyurethane foam having a reduced stress relaxation rate and a reduced hysteresis loss rate while having moderate rebound elasticity.The polyurethane foam is obtained from a composition containing a polyol and an isocyanate. As the polyol, a polyol (a) having a content of an ethylene oxide unit of 60 mol% or more is contained when a total amount of alkylene oxide units is 100 mol%, and a content of the polyol (a) is 60 parts by mass or more and 95 parts by mass or less when a total amount of the polyol is 100 parts by mass.