The acute toxicity by inhalation of polyurethane combustion and decomposition products was investigated by means of animal experiments. The results demonstrated that previous regulative and normative approaches which are based on the chemical natuie of the materials tested and the analytically determined concentration data for major fire gas components are inconsistent with the research findings set out in TR 9122 of IS0 TC92 SC3. The animal experiments, which complied with the test and assessment criteria put forward by the experts of I S 0 TC92 SC3 'Toxic Hazards in Fire', provided convincing evidence that the overall toxic potency of the decomposition products released by polyurethane foam and PU coatings under comparable fire conditions was the same as for wood or wool. It was found that the acute toxic hazard potential of combustion gases is determined by the concentration of toxic components in the fire effluents (which in turn depends on the quantity of material burned in unit time) and by local conditions. This means that all parameters capable of affecting the combustion process are critical.