The subject invention provides a viscoelastic polyurethane foam having a density of from one to twenty pounds per cubic foot. The foam is formed from a composition that is a reaction product of an isocyanate component (A), a first polyether polyol (B), a second polyether polyol (C), and a chain extender (D). The chain extender (D) has a backbone chain with from two to eight carbon atoms and has a weight-average molecular weight of less than 1,000 and is present in an amount of from 5 to 50 parts by weight based on 100 parts by weight of the composition. The viscoelastic polyurethane foam a first glass transition temperature greater than zero and a second glass transition temperature less than zero and having a tan delta peak ratio of the first glass transition temperature to the second glass transition temperature less than 2.2.