One of the important applications of polyurethanes is polyurethane foam. Flexible type of polyurethane foam is divided into many types and one of them is visco-elastic foam. Visco-elastic foam is unique foam showing both viscous and elastic behavior at same time. Visco-elastic foam covers major applications of flexible polyurethane foam. Visco-elastic foam samples were synthesized on lab scale by cup foaming. All samples were characterized by finding density of each sample. Cream time, gel time and rise time were also estimated for each sample. The chemical compositions of all polyurethane foam samples were characterized by FTIR analysis.