Flexible polyurethane foam is made by mixing prepolymer with foam-forming ingredients comprising isocyanate and water which react to give carbon dioxide. The prepolymer is hydroxyl-tipped, being made by reacting polyol with less than the theoretical proportion of isocyanate required to react with available hydroxyl groups of the polyol. The prepolymer is a new storage stable starting material for use in making flexible polyurethane foam, and the foam produced with the prepolymer has advantageous properties with regard to hydrolysis resistance. The prepolymer may be made with low or high viscosity by appropriate selection of the proportion of isocyanate which reacts with the polyol. At high viscosities cell structure can be advantageously controlled by appropriate gasification or degasification during foaming.