A polyurethane foam is disclosed having unique load bearing characteristics rendering it suitable for a variety of applications. The foam exhibits high surface-softness and smoothness properties, making it well-suited for use in articles such as pillows and mattress toppers. However, upon continued application of pressure, the resilience of the foam increases sharply, translating into a remarkable support characteristics that make the foam suitable for use in the seat portions of chairs and sofas, as well as in the base portion of mattresses. The foams therefore address the limitations of conventional, high-resilience and visco-elastic polyurethane foams. A process of making the foam and its use in various articles is also disclosed.