A viscoelastic and reticulated polyurethane foam, prepared from a composition comprising: A) an isocyanate component, wherein the isocyanate component comprises diphenyl methane diisocyanate or poly(diphenyl methane diisocyanate); B) an isocyanate-reactive component, wherein the isocyanate-reactive component comprises a polyol composition for preparing a viscoelastic and reticulated polyurethane foam, comprising b1) a first polyether polyol, wherein the first polyether polyol is based on propylene oxide, and has a functionality of 2.6-3.2 and a hydroxyl number of 120-400 mgKOH/g, and the first polyether polyol has a content of 10-70 wt.%, based on total weight of the polyol composition; b2) a second polyether polyol, wherein the second polyether polyol has 0-20 wt.% of ethylene oxide units based on total weight of the second polyether polyol, and the second polyether polyol has a functionality of 1.8-3.2 and a hydroxyl number of 45-115 mgKOH/g; b3) a third polyether polyol, wherein the third polyether polyol has 50-100 wt.% of ethylene oxide units based on total weight of the third polyether polyol, and the third polyether polyol has a functionality of 2-8 and a hydroxyl number of 20-240 mgKOH/g; and b6) a surfactant, wherein the surfactant has a content of 0.01-0.50 wt.%, based on total weight of the polyol composition. A) an isocyanate component, wherein the isocyanate component comprises diphenyl methane diisocyanate or poly(diphenyl methane diisocyanate); B) an isocyanate-reactive component, wherein the isocyanate-reactive component comprises a polyol composition for preparing a viscoelastic and reticulated polyurethane foam, comprising b1) a first polyether polyol, wherein the first polyether polyol is based on propylene oxide, and has a functionality of 2.6-3.2 and a hydroxyl number of 120-400 mgKOH/g, and the first polyether polyol has a content of 10-70 wt.%, based on total weight of the polyol composition; b2) a second polyether polyol, wherein the second polyether polyol has 0-20 wt.% of ethylene oxide units based on total weight of the second polyether polyol, and the second polyether polyol has a functionality of 1.8-3.2 and a hydroxyl number of 45-115 mgKOH/g; b3) a third polyether polyol, wherein the third polyether polyol has 50-100 wt.% of ethylene oxide units based on total weight of the third polyether polyol, and the third polyether polyol has a functionality of 2-8 and a hydroxyl number of 20-240 mgKOH/g; and b6) a surfactant, wherein the surfactant has a content of 0.01-0.50 wt.%, based on total weight of the polyol composition. b1) a first polyether polyol, wherein the first polyether polyol is based on propylene oxide, and has a functionality of 2.6-3.2 and a hydroxyl number of 120-400 mgKOH/g, and the first polyether polyol has a content of 10-70 wt.%, based on total weight of the polyol composition; b2) a second polyether polyol, wherein the second polyether polyol has 0-20 wt.% of ethylene oxide units based on total weight of the second polyether polyol, and the second polyether polyol has a functionality of 1.8-3.2 and a hydroxyl number of 45-115 mgKOH/g; b3) a third polyether polyol, wherein the third polyether polyol has 50-100 wt.% of ethylene oxide units based on total weight of the third polyether polyol, and the third polyether polyol has a functionality of 2-8 and a hydroxyl number of 20-240 mgKOH/g; and b6) a surfactant, wherein the surfactant has a content of 0.01-0.50 wt.%, based on total weight of the polyol composition.