A process for cell opening in polyurethane foams comprising: providing a base polyol, providing catalysts up to 10 wt% of base polyol, providing surfactants up to 10 wt% of base polyol, providing cross-linker up to 10 wt% of base polyol, providing blowing agents up to 10 wt% of base polyol, blending the aforesaid materials at up to 200ºC, adding polyisocyanate up to 300 percentage weight of the base polyol to the blended mixture and mixing them, followed by molding and curing of the foam.