The present invention relates to a viscoelastic element comprising a polyurethane foam, wherein the polyurethane foam can be obtained by reacting at least one isocyanate-functional prepolymer (VI) in the presence of a special polyurethane urea dispersion (V2), wherein the reaction of the prepolymer (VI) takes place in the presence of the polyurethane urea (V2) with a medium containing isocyanate-reactive groups. The invention also relates to a method for producing the viscoelastic element and to the use thereof.