High resilience PU foams were prepared with polyether type cell opener. The influences of cell opener concentration on the kinetics, rheology, structural stability morphology and open cell content of the obtained foam were investigated and the role of cell opener during cell opening was determined. And mechanical properties as a function of cell opener concentration were studied. It was observed that urea formation reaction was delayed due to high hydrophilicity of cell opener The decrease of viscosity and the increase of tan $delta$ were confirmed with increasing cell opener concentration so that the resulted foam had low structural stability and high open cell content. The deterioration of matrix and uniform dispersion of hydrogen-bonded urea in matrix with cell opener concentration was revealed by SEM analysis. As a result, elastic properties of the foam matrix were decreased due to high hydrophilicity of cell opener during the preparation of high resilience polyurethane foam and foam with high open cell content resulted. Hardness, tensile strength, tear strength, elongation of foam were decreased with increasing cell opener concentration.