Garnet-filled polyurethane foam composite was prepared by solvent-free reaction. Density, hardness, and compression strength were measured to study its basic physical properties. Percent volume loss and arithmetical mean surface roughness were investigated as an abrasion property to determine its potentiality as an abrasive and establish a relationship between basic properties and abrasion properties. These properties were measured as functions of blowing agent content, and garnet was used as filler. The particle size of the garnet and the polyol mixing ratio mere also changed to investigate the dependence of properties on formulation.