The present invention provides a composition for a soft urethane foam to prepare a soft urethane foam, comprising a polyol, and a foamed soft urethane foam using the same, wherein the polyol is any one selected from among a hydrocarbon polyol, a vegetable oil, and a vegetable-oil-derived dimer acid, or a mixture of a hydrocarbon polyol with any one selected from among a vegetable oil and a vegetable-oil-derived dimer acid. The present invention provides an impregnation material for impregnation of a cosmetic composition, which can control the polarity of the impregnation material for impregnating a hydrophilic cosmetic composition, and an impregnation-use urethane foam composition for preparing the same.