This low-emission polyol is specifically designed for use in premium MDI high resilient (HR) products. It delivers outstanding mechanical and comfort performance while maintaining extremely low emission levels. The formulation is robust and entirely tin-free, supporting high-quality manufacturing requirements in HR foam production. This polyol offers properties similar to latex foam, but at lower densities. Additionally, it can be used for mono-layer mattresses offering the same comfort at a multy layer. Therfore, enhances recyclability of the final product, making it a more sustainable option for manufacturers seeking both performance and environmental benefits.