In this study, flexible polyurethane (PU) nanocomposite foams were prepared by in situ polymerization. The effects of incorporation of nanoparticles on the morphological and structural developments and the relation between this development and mechanical properties of the PU foam were demonstrated. The effects of three different contents (low, moderate, and high) of nanoclay and multiwall carbon nanotubes (MWNTs) loading on foam morphology, structure, kinetics of foaming reactions, and mechanical properties were separately investigated. By adding MWNTs and nanoclay in foams, the foam morphology improved, in which cell density increased and smaller cells were obtained. The mechanical properties of foam especially tensile strength have been increased in the presence of nanoparticles. With enhancing the nanoclay content, the tensile strength of nanocomposite foam has improved but in the case of MWNTs contrary effects were observed. An increase in nanoparticle amount leads to a lower cell density. In general, the incorporation of both nanoparticles (nanoclay and MWNTs) in the foam structure leads to a lower foaming reaction rate that affects mechanical properties of foams. (c) 2012 Wiley Periodicals, Inc. Adv Polym Techn 32: E545E555, 2013; View this article online at wileyonlinelibrary.com. DOI 10.1002/adv.21300