A flexible polyurethane foam for a cushioning material, the flexible polyurethane foam comprising a polyol and an isocyanate as main components, and a fluoride surfactant as a cell regulator, wherein the fluoride surfactant has the structure of a perfluoroalkyl group, exhibits a foaming height of 3 mm or more in a toluene solution containing thereof in a concentration of 0.1% by mass or an aqueous ethanol solution in a concentration of 60% by mass five minutes after the toluene solution of the aqueous ethanol solution is stirred.