A composition capable of substituting the use of styrene-acrylonitrile copolymer POP, comprising polyether polyol A having a hydroxyl value of 100-1000 mgKOH/g and a functionality of 4-8, and a polymer polyol having a hydroxyl value of 12-100 mgKOH/g, a functionality of 2-4, and a solid content of 4-45%, the branches thereof not containing polystyrene units. The polyurethane foam produced using the present composition to substitute the use of traditional styrene-acrylonitrile copolymer POP avoids the problem of styrene volatilisation due to the absence of styrene, and the produced polyurethane foam also maintains equivalent or even superior physical properties compared to the polyurethane foam made from styrene-acrylonitrile copolymer POP in the prior art; thus, the present compound is fully capable of substituting traditional styrene-acrylonitrile copolymer POP for the production of environmentally friendly, high rebound, and block-shaped soft polyurethane foam materials.