Flexible urethane foams are being widely used as cushion material for automotive, bedding and furniture. As the usage expands, fire test regulations have become rigorous, especially in the automotive area. Up to now, flame retardation of flexible foams have relied on additions of organic halogenated phosphate compounds, melamine powders or hydrated inorganic compounds. However, PU foams including organic halogenated phosphate compounds are considered undesirable, because it is likely to damage the incinerator when recycled as fuel. Asahi Glass have developed novel polymer dispersed polyols, the UX-series that can resolve the difficulties encountered by manufacturers today. This paper looks at Asahi's latest developments in this area.