Polyurethane has been one of the most important materials for automobile elastic parts such as bumper, head rest, instrument panel and so on since it covers very wide range of mechanical characteristics with low production costs. The processing variables such as formulation of ingredients and mold temperature, mixing speed, etc. can affect the quality of produced polyurethane foams so that process conditions should be determined appropriately. In this study, foaming behaviors of semi-rigid polyurethane were investigated by conducting cup foam tests with two major processing variables such as environmental temperature and blowing agent content. In addition, it was verified that processing conditions of real practice can be determined effectively by considering foaming characteristics obtained by the cup foam tests.