Polyols made by reacting trimethylolpropane with epoxidized tallow were converted to urethane foams by reaction with a polymethylene polyphenylisocyanate in the presence of fluorotrichioromethane. Adjusted with triisopropanolamine or an oxypropylated triamine to hydroxyl equivalent of either 100 or 120, the polyols yielded rigid foams of density 1.5-2.0 lb/ft 3, open cell content 15-19%, and compressive strength 34-49 psi. These values were superior to those of similar foams from hydrated epoxidized tallow. Polyols made from epoxidized tallow-trimethylolpropane-HBr and adjusted to equivalent wt of 100 and 120 by triisopropanolamine gave foams whose small-scale flammability test samples burned less than 20% of their length. At hydroxyl equivalent 100, foams had density 1.6-1.8, open cell content 20-21%, and compressive strength 34-39 psi; in flammability tests burned <20% of length. The present foams were stronger than those made earlier from solvent-purified hydroxybrominated tallow. Formulation with half the normal amount of freon gave foams of higher compressive strength but lower flame resistance.