Sandwich composites with a polyurethane foam (PUF) core have become a versatile set of materials with applications ranging from basic construction elements to advanced engineering materials. This diverse range of applications has provided these sandwich materials with a distinctive position in today's engineering world. This review focuses on the broad research that has been carried out on PUF core‐based sandwich composites over the years—especially in the last decade. Thorough details have been presented focusing on basic PUF core sandwich structures, advanced PUF core sandwich composites with different kinds of reinforcements and complex structures such as hybrid sandwich panels. All the research presented here has been categorized carefully, such as the types of materials used in various studies, the types of reinforcements and testing techniques used, including mechanical, electrical, dynamic, thermal and acoustic methods etc. Comparisons have also been made based on similar materials, similar testing procedures and similar application areas. Research areas have been highlighted by giving a deep insight into the most promising research, manufacturing techniques and improvement procedures. Major consumption areas and application sectors for PUF core sandwich composites have also been discussed in this review. Finally, conclusions have been made based on the results found from a literature investigation.