Nowadays, polyurethane (PU) foam has successfully replaced various engineering materials in many applications due to its many advantages in mechanical and thermal properties. In various applications, PU foam must be formed into various 3-dimensional models according to user requirements by utilizing CAM software and CNC milling machining to manufacture a product. Thus, the selection of cutting parameters in the milling machining process in terms of the nature and character of the material and cutting tools is essential and significantly influences the geometric structure and surface roughness of the PU foam products produced. Based on the review of this article, several machining parameters must be appropriately considered, including spindle rotation speed, depth of cut, cutting tool selection, and feed rate. Vibration will increase as the spindle rotation speed increases, which brings cutting tools but results in better surface quality. Continuous chip formation can be achieved by selecting the proper cut depth and producing low surface roughness values. Selecting suitable cutting tools and geometries that match the material characteristics can reduce the risk of material damage during the machining process, thereby reducing the surface roughness value. Finally, a low cutting rate will minimize surface roughness but increase the risk of cutting-edge wear.
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