Conventional polyols are derived from petroleum derivatives. The limited availability of petroleum cannot keep up with the increasing human needs. Palm oil as a potential alternative to replace petroleum as a source of polyols. However, palm oil polyols have a weakness, namely having more secondary OH groups than primary OH groups so that their reactivity to isocyanates is low. This condition produces polyurethane foam collapse, rigid, and brittle. Therefore, it is necessary to conduct research that aims to examine the level of comparison of palm oil polyols and commercial polyols in producing flexible polyurethane foam with the best characteristics. The treatments given were the ratio of palm oil polyols and commercial polyols of 80%:20%, 70%:30%, 60%:40%, and 50%:50%. Parameters observed were functional group analysis using FTIR, visual observation, foam development, density, foam cell morphology observation using SEM, tensile strength and elongation at break. The results showed that the ratio of 60% palm oil polyol and 40% commercial polyol resulted in foam with higher swelling, lower density and better flexibility. This research has succeeded in producing flexible polyurethane foam from palm oil polyol with a composition of more than 50%.