The present study aimed to develop eco-friendly polyurethane viscoelastic foam (PVF) with enhanced tear strength while preserving softness, comfort, and safety by utilizing bio-based polyols derived from luffa seed oil (LSO). Two types of bio-based polyols (PLSO-D and PLSO-M) were synthesized through the epoxidation process using diethylene glycol (DEG) and methanol (MeOH), respectively, for the production of LSO-based polyurethane viscoelastic foams (LSO-PVFs). The analyses revealed that these polyols exhibited high dispersion, appropriate hydroxyl values, and contained by-products such as oligomeric esters of fatty acids that facilitated physical and chemical crosslinking. LSO-PVFs demonstrated a uniform and fine cell structure with abundant open-cells, thick cell walls (55.5–76.6µm), and high apparent density (48.7–50.7kg/m3). Moreover, they exhibited enhanced tensile and tear strength (increasing up to 200% compared to petroleum-based PVFs), lower water absorption, excellent mildew resistance at 10% PLSO substitution. Additionally, these factors endowed LSO-PVFs with low indentation hardness and good bottom support performance, characterized by a compressive deflection coefficient of 2.30–3.54. This approach presents a sustainable alternative for foam production that offers comfort, durability while promoting the value-added utilization of agricultural waste.
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