Recycling of flexible foam

Process for alcoholizing a flexible polyurethane foam comprising:

• a) bringing the foam in contact with an alcoholizing polyol, allowing the foam and the polyol to react, then allowing the mixture to separate into an upper and lower phase, subsequently collecting these two phases in different containers and (b) subjecting the upper phase to an extraction process by bringing it into contact with an extracting compound which is a polyol or a polyol mixture having a number average molecular weight of at most 500 and being immiscible with it, mixing the extracting compound and the upper phase, allowing the mixture to separate into an upper phase and a lower phase and collecting these two phases, the extraction process being conducted 2-10 times batchwise or continuously.