The present invention provides a polyol composition for preparing a viscoelastic and reticulated polyurethane foam, comprising a first polyether polyol b1), a second polyether polyol b2), a third polyether polyol b3), and a surfactant b6). The present invention also provides a viscoelastic and reticulated polyurethane foam prepared from said polyol composition, wherein the polyurethane foam has a ball rebound rate of less than 15% determined according to GB/T6670-2008.