Polyurethane foam is formed by foaming raw materials that includes either an aliphatic isocyanate or a melamine derivative, a urethane emulsion, and an anionic foam stabilizer. The compression set (JIS K6401) of the polyurethane foam, specifically, the compression set (JIS K6401) after the polyurethane foam being allowed to stand for 22 hours in a state of 50% compression under condition of 70° C., is 40% or less. By this, it is possible to obtain polyurethane foam that is low density, pliable and resistant to collapse, i.e., polyurethane foam having high recovery properties.