A seat pad 1 for vehicle in which an urethane raw material for forming an under-buttocks section 2 and an urethane raw material for forming an under-thighs section 3 are prepared from polyol-containing liquid of the same composition and the hardness of the under-thighs section 3 is set to be lower than the hardness of the under-buttocks section 2 by setting the isocyanate indexes of the urethane raw materials different from each other. A polyurethane foam seat pad for vehicle of which the under-buttocks section has enough high hardness providing excellent seating stability and the under-thighs section has low hardness providing soft touch can be provided even when the polyol-containing liquid of the same composition is used for the both sections. <IMAGE>
