The catalytic glycolysis process is the method of chemical recycling where the polyol and carbamate compounds recovered by transesterification reaction are reused to produce new polyurethane foams. In this work, ethylene glycol, diethylene glycol, and 1,4-butanediol were used to decompose polyurethane foams and various metallic acetates were provided as catalysts. The catalytic glycolsis of polyurethane foams was taken place in the reaction temperature of 180∼200℃. The reaction rates of catalytic glycolysis reaction were indicated by the viscosity of the reaction products at different reaction times. IR and GPC analysis showed the types and the molecular weight distributions of the products. The catalytic glycolysis was profitable for using ethyleneglycol at high temperature. The activities of the catalysts are suitable for K, Na, Tl acetate, and the products are composed of comparatively high-contained amine compounds and carbamate compounds. In the case of Sr acetate and Quinoline, the reaction rate was somewhat low. However, the content of polyol was high and the content of the side-products was low. The foams which were prepared by blending up to 20wt% of recovered polyol with virgin polyols showed better physical properties in tensile strength, hardness, tear strength, and compressive strength compared to those of polyurethane foams from virgin polyol.