The invention pertains to a water blown integral skin polyurethane foam having a skin with good abrasion resistance. The foam is manufactured by employing as a polyol composition a polyol having a functionality of from 1.75 to 2.65 and a molecular weight of from 1500 to 5000 along with a surfactant and water as a blowing agent. The particular surfactant is a particular siloxane or an ethylene oxide adduct of octylphenol.