The viscoelastic foam of claim 18, wherein the polyether polyol (b) has a hydroxyl number of 70 to 240 mg KOH/g, and comprises 25% to 45% by weight of copolymerized oxyethylene in the first oxide block, based on the weight of the polyether polyol at the end of the first oxide block, and 15% to 45% by weight of copolymerized oxyethylene in the second oxide block, based on the weight of the second oxide block;
- and the polyether polyol (c) has a hydroxyl number of 70 to 240 mg KOH/g, a nominal functionality of 3 to 6, and comprises 25% to 45% by weight of copolymerized oxyethylene in the first oxide block, based on the weight of the polyether polyol at the end of the first oxide block, and 15% to 45% by weight of copolymerized oxyethylene in the second oxide block, based on the weight of the second oxide block.