A unique combination of a hydrophilic polyol (A) and a hydrophobic polyol (B) having a terminal ethylene oxide cap are used in a resin composition and a polyurethane system, and are used to form a polyurethane article, such as a polyurethane foam. The hydrophilic polyol (A) is ethylene oxide (EO) rich and the hydrophobic polyol (B) is propylene oxide (PO) rich. The hydrophilic polyol (A) and the hydrophobic polyol (B) are present in the resin composition and the polyurethane system in a weight ratio (A:B) of from 1.5:1 to 20:1. The polyurethane article exhibits excellent comfort for use in vehicle applications, such as automotive and motorcycle seating, due to reduced resonance frequency and reduced peak vibration transmissivity relative to previous polyurethane articles.