The static modulus and the dynamic storage modulus were investigated for six micro-cell polyurethane foams by static compression tests and dynamic viscoelastic measurements in compression mode. The dynamic storage modulus has been found to be smaller than the static modulus; the volues and correlate with the static modulus and the compression stress at correlative 25% strain positively. The dynamic storage modulus was found to be useful to evaluate compression characteristics of foam, as were other dynamic properties.