The viscoelastic cushion insoles respond to the unique curves and pressures of our foot with every movement whether walking, running, playing, or exercising. Initially NASA, USA had developed viscoelastic foam insole to support astronauts during the heavy G force applied to the body during space flight. Nowadays ¼ inch thick layer of viscoelastic foam sandwiched between two layers of different types of foam are available commercially at a high cost. In our country, viscoelastic PU foams as

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... on inserts for shoes are imported from China. But the available materials are not scientifically characterized and optimized for the composition of PU for application as an insole for treating foot abnormalities. In this project PU, the viscoelastic foam was prepared using standard polyols and dissociates used by industries to prepare memory foam mattresses. The additives which are physiologically and environmentally safe were used.