Disclosed are: a polyol which is produced by reacting a compound comprising an alkylene oxide compound (II) having a hydroxy group in a base polyol (I) having a molecular weight of 2000 or more, and which has a molecular weight distribution (Mw/Mn) of 4 or more; and a polyol composition for a soft polyurethane foam, which comprises a polyol compound and a cross-linking agent, and which is characterized in that a polyol (a) that is produced by adding a compound comprising an alkylene oxide compound (ii) having a hydroxy group to an active hydrogen compound (i) and has a hydroxy value of 50-1100 mgKOH/g and a primary hydroxylation ratio of 25-60% inclusive is contained as the cross-linking agent.