-Polyurethane foams were synthesized with different contents and kinds of catalysts to know change of properties under various NCO index. UTM(universal testing machine), DSC(differential scanning calorimetry), SEM(scanning electron microscope) and FT-IR(Fourier transform spectroscopy) were used for studying the PUF`s physical properties change. Compressive strength of PUF increased with increasing contents of catalyst.Glass transition temperature(Tg) and compressive strength of PUF using PC-8 and 33LV catalyst, increased with increasing NCO index at the aging. According to the results of Infrared spectral analysis, reduction of NCO peak was found in gelling catalyst, because unreacted NCO reacted with polyurethane. Although Tg and compressive strength of PUF using TMR-2, unchanged with increasing NCO index at the aging, because trimerization of isocyanate.