In this study, dried distillers grains (DDG) was liquefied in acidic conditions at atmospheric pressure, and polyurethane foams were subsequently prepared from the liquefied DDG. Liquefaction was examined over a range of conditions including liquefaction time of 1-3 h, temperature of 150-170 C, sulfuric acid (as catalyst) concentration of 1.0-3.0 wt%, and liquefaction solvent (ethylene carbonate) to DDG ratio of 3:1-5:1. The bio-polyols in the liquefied DDG were rich in hydroxyl groups, which can react with methylene diphenyl diisocyanate (MDI) to form cross-linked polyurethane networks. The biodegradability of the prepared polyurethane foams was also evaluated. This study strives to broaden the application of DDG as a feedstock for bio-polyurethane preparation.