A buffer material comprising: a skinned polyurethane foam including a foam layer and a skin layer formed on the surface of the foam layer, wherein the skinned polyurethane foam essentially contains no silicone compound, such that the content of the silicone compound relative to the polyurethane foam is 500 ppm or less, the foam layer is polyurethane foam produced by reaction of a foaming-isocyanate component with a foaming-active hydrogen group-containing component, and wherein the foaming-isocyanate component is an isocyanate group-terminated prepolymer produced by reaction of aromatic polyisocyanate and/or aromatic polyisocyanate derivative with high-molecular weight polyol, the high-molecular weight polyol being a compound having two or more hydroxyl groups and having a number average molecular weight of 400 or more and 10,000 or less, the skin layer is a polyurethane resin layer produced by reaction of a skin-isocyanate component containing an aliphatic polyisocyanate and/or an alicyclic polyisocyanate with a skin-active hydrogen group-containing component, the skin layer has a storage modulus at 23°C (E' coat) of 1 × 10 7 Pa or more and 3 × 10 8 Pa or less, the foam layer has a storage modulus at 23°C (E' foam) of 1 × 10 5 Pa or more and 5 × 10 6 Pa or less, and the ratio (E' coat /E' foam) of the storage modulus at 23°C (E' coat) of the skin layer relative to the storage modulus at 23°C (E' foam) of the foam layer is 10 or more and 500 or less, the storage modulus of skin layer (E' coat) and the storage modulus of foam layer (E' foam) being determined according to the method described in the section entitled <Storage modulus> of the description. a skinned polyurethane foam including a foam layer and a skin layer formed on the surface of the foam layer, wherein the skinned polyurethane foam essentially contains no silicone compound, such that the content of the silicone compound relative to the polyurethane foam is 500 ppm or less, the foam layer is polyurethane foam produced by reaction of a foaming-isocyanate component with a foaming-active hydrogen group-containing component, and wherein the foaming-isocyanate component is an isocyanate group-terminated prepolymer produced by reaction of aromatic polyisocyanate and/or aromatic polyisocyanate derivative with high-molecular weight polyol, the high-molecular weight polyol being a compound having two or more hydroxyl groups and having a number average molecular weight of 400 or more and 10,000 or less, the skin layer is a polyurethane resin layer produced by reaction of a skin-isocyanate component containing an aliphatic polyisocyanate and/or an alicyclic polyisocyanate with a skin-active hydrogen group-containing component, the skin layer has a storage modulus at 23°C (E' coat) of 1 × 10 7 Pa or more and 3 × 10 8 Pa or less, the foam layer has a storage modulus at 23°C (E' foam) of 1 × 10 5 Pa or more and 5 × 10 6 Pa or less, and the ratio (E' coat /E' foam) of the storage modulus at 23°C (E' coat) of the skin layer relative to the storage modulus at 23°C (E' foam) of the foam layer is 10 or more and 500 or less, the storage modulus of skin layer (E' coat) and the storage modulus of foam layer (E' foam) being determined according to the method described in the section entitled <Storage modulus> of the description.