This invention provides a polymer polyol composition (I) comprising a
polyol (A) and polymer particles (B) dispersed in (A), the polymer
particles (B) being formed by polymerizing an ethylenically unsaturated
compound (b) in a polyol, wherein the content of (B) in (I) is from 35 to
75 mass %, based on the mass of (I), and the amount of soluble polymers
(P) dissolved in (A) is not more than 5 mass %, based on the mass of (A),
and provides methods for producing the polymer polyol composition (I).
Further, this invention provides a method for producing a foamed or
non-foamed polyurethane resin, which method comprises reacting a polyol
component with a polyisocyanate component in the presence or absence of a
blowing agent, wherein the above polymer polyol composition is used at
least as a portion of the polyol component. A polymer polyol having a low
viscosity and excellent dispersion stability is provided even when having
a high concentration of polymer particles, and is used advantageously to
produce polyurethane resins having excellent 25% ILD (hardness) and
compression set, or foams thereof, with good operation efficiency.
