Waste microporous polyurethane was glycolyzed 2 h (250 rpm) with mono or diethylene glycol with no catalyst used or with AcOK, 0.5% based on reactant wt. At polyurethane/glycol 1: 1, 2:1 and (2-4):1 by wt., the glycolyzate hydroxyl nos. were about 1000, 750-800 and 250-500 mg KOH/g polyol Glycolyzates contained 0-15% solids (pigments, fillers) Glycolyzate was mixed at 120degreesC with fresh polyol so as to keep the resulting viscosity below 10,000 mPa.s, which is suitable for making rigid foams. Bench-scale foams were made by mixing com. polyol-(20 or 32%.) recyclate-catalyst (e.g., DABCO)-surfactant-porophor(e.g., (cyclo)pentane) with dilsocyanate at similar to20degreesC within 10 s at 2000 rpm. Physical and mechanical property data of the foams compared favorably with those of no-recyclate foams. Optimum glycolyzate percentages in polyol premixes were 10-40 wt.%, depending on waste type, glycolysis conditions, and intended final use of foams.