A rigid polyurethane (PU) flame retardant composite foam was prepared by the compounding of polyols and diisocyanates with a modified intumescent flame retardant (MIFR). The MIFR was based on the three components of intumescent flame retardant normally used and was modified in a surfactant TX-10 solution. The flame retardancy of the PU flame retardant composite foams were evaluated by using the limiting oxygen index (LOI), the UL-94 (vertical flame) test and scanning electron microscopy (SEM). When MIFR was fixed at 20.0 wt% in PU/MIFR composite foams, the MIFR could enhance the flame retardancy and pass V-0 rating of UL-94 test. The microstructures observed by SEM demonstrate that a suitable amount of MIFR can promote formation of compact intumescent charred layers in PU foams.