A reaction system for preparation of a viscoelastic polyurethane foam comprising: (a) a polyisocyanate component; (b) an isocyanate reactive component comprising: (i) from 45 to 65% by weight of the isocyanate reactive component of one or more propylene oxide rich (PO-rich) polyols having a polyoxypropylene content equal to or greater than 70% of the total mass of the one or more PO-rich polyols, a combined number average equivalent weight from 210 to 510, and a functionality of from 2.4 to 4; (ii) from 20 to 30% by weight of the isocyanate reactive component of one or more ethylene oxide (EO-rich) polyols having a polyoxyethylene content equal to or greater than 70% of the total mass of the EO-rich polyols a combined number average equivalent weight from 200 to 500, and a functionality of from 2 to 4; (iii) from 10 to 25% by weight of the isocyanate reactive component of one or more ethylene oxide-propylene oxide monols having a combined number average equivalent weight from 300 to 800, and an ethylene oxide concentration that is between 40-60% by weight of the total mass of the monol(s); and (iv) from 0.5 to 15% by weight of the isocyanate reactive component of one or more PO-rich polyols having a polyoxypropylene content equal to or greater than 70% of the total mass of the one or more PO-rich polyols, a functionality of 1 to 4 and a combined number average equivalent weight of 2,000 to 6,000; (c) water; and (d) a catalyst component. (a) a polyisocyanate component; (b) an isocyanate reactive component comprising: (i) from 45 to 65% by weight of the isocyanate reactive component of one or more propylene oxide rich (PO-rich) polyols having a polyoxypropylene content equal to or greater than 70% of the total mass of the one or more PO-rich polyols, a combined number average equivalent weight from 210 to 510, and a functionality of from 2.4 to 4; (ii) from 20 to 30% by weight of the isocyanate reactive component of one or more ethylene oxide (EO-rich) polyols having a polyoxyethylene content equal to or greater than 70% of the total mass of the EO-rich polyols a combined number average equivalent weight from 200 to 500, and a functionality of from 2 to 4; (iii) from 10 to 25% by weight of the isocyanate reactive component of one or more ethylene oxide-propylene oxide monols having a combined number average equivalent weight from 300 to 800, and an ethylene oxide concentration that is between 40-60% by weight of the total mass of the monol(s); and (iv) from 0.5 to 15% by weight of the isocyanate reactive component of one or more PO-rich polyols having a polyoxypropylene content equal to or greater than 70% of the total mass of the one or more PO-rich polyols, a functionality of 1 to 4 and a combined number average equivalent weight of 2,000 to 6,000; (i) from 45 to 65% by weight of the isocyanate reactive component of one or more propylene oxide rich (PO-rich) polyols having a polyoxypropylene content equal to or greater than 70% of the total mass of the one or more PO-rich polyols, a combined number average equivalent weight from 210 to 510, and a functionality of from 2.4 to 4; (ii) from 20 to 30% by weight of the isocyanate reactive component of one or more ethylene oxide (EO-rich) polyols having a polyoxyethylene content equal to or greater than 70% of the total mass of the EO-rich polyols a combined number average equivalent weight from 200 to 500, and a functionality of from 2 to 4; (iii) from 10 to 25% by weight of the isocyanate reactive component of one or more ethylene oxide-propylene oxide monols having a combined number average equivalent weight from 300 to 800, and an ethylene oxide concentration that is between 40-60% by weight of the total mass of the monol(s); and (iv) from 0.5 to 15% by weight of the isocyanate reactive component of one or more PO-rich polyols having a polyoxypropylene content equal to or greater than 70% of the total mass of the one or more PO-rich polyols, a functionality of 1 to 4 and a combined number average equivalent weight of 2,000 to 6,000; (c) water; and (d) a catalyst component.