Polyurethane foams were synthesized by reacting poly(ethylenebutyleneadipate) glycol (M=2000) and 4,4'-methylene-bis(phenyl isocyanate) (vacuum 400 Pa) and then with mixt. of polyols. 1,4-Diazabicyclo-[2.2.2]octane was used as catalyst. Polyurethane foam systems were used for manufg. steel-polyurethane sandwich structural insulated panels. The steel sheets were surface-treated by abrasive machining and covered with an adhesive. The panels were tested for bending strength and shearing modulus. The surface treatment of the steel plots resulted in increasing the shearing modulus of the panels from 2,4 to 3,5MPa.