Application Polymer polyol (POP) is a kind of vinyl monomer or several kinds of vinyl monomers in situ polymerized with basic polyether polyol as continuous phase. As a bulk industrial product, it can give polyurethane products good load-bearing performance and improve the open-cell chemical book of foam. It has excellent physical and chemical properties and is widely used in the preparation of high-resilience and high-load polyurethane soft and semi-rigid foam plastics and elastomers, etc. It can improve the performance of polyurethane foam, especially the hardness and load-bearing capacity.