For the manufacture of polyurethane foam of a certain density, we seek to control as much as possible the formation of a microstructure so that the final product has the desired properties for non-lethal projectiles. The latter must be able to incapacitate a target without causing a permanent injury or a fatal outcome. This work aims at the elaboration and the mechanical characterization of different polyurethane foams elaborated by the optimal formulation. Mechanical characterization is about quasi-static compression testing. In addition, microscopic analysis was performed toconfirm the open cell structure of the elaborate foam.