TECHNOLOGY FOCUS - INORGANIC CHEMISTRY - Preferred Composition: The catalyst of alcoholysis reaction is inorganic base or organotin compound. The inorganic base is chosen from metal hydroxide, alkoxide of alkali metal, alkali metal hydroxide is chosen from sodium hydroxide, caustic potash, or lithium hydroxide. The alkoxide of alkali metal is chosen from sodium methoxide, potassium methylate or product dehydrated from alcohol and hydroxide. The organotin compound is chosen from tinoxide (Sn(Oct)2), or dibutyltin dilaurate. The inorganic acid catalyst is chosen from sulfurous acid or orthophosphoric acid. The foam stabilizer is silicon-containing compound (Si-O) or silicon carbide surfactant.    TECHNOLOGY FOCUS - ORGANIC CHEMISTRY - Preferred Composition: The alcoholysis reaction is performed in alkylol amine or alcohol. The alkylol amine is chosen from diisopropanolamine, trisopropanolamine, ethanolamine, diethanolamine, triethanolamine, methylethylglycol amine, methyldiisopropanolamine, alkyl radical alkanolamine or benzyl alkanolamine. The alcohol is chosen from methanol, ethanol, propanol, butanol, 1,4-butanediol, diethylene glycol, triethylene glycol, ethanediol, glyc, trimethylene glycol, pentaerythritol, xylitol or sorbitol. The epoxidation is performed using organic acid, or perhydrol. The organic acid is chosen from methanoic acid or acetic acid. The perhydrol is unsaturated double bonds of mixed ester of fatty acid. The hydrogen peroxide in addition reaction is ethylene oxide, propylene oxide, or 1,2-epoxy butylene. The catalyst in compound material is chosen from amine catalyst or compound of amine and Xilei catalyst. The amine catalyst is chosen from N,N-dimethyl cyclohexylamine, dimethylamido diethyl ether, diethylene glycol solution of triethylenediamine, dimethylbenzylamine, N,N',N''-tri(dimethylaminepropyl)-hexahydratriazine, triethanolamine, isopropanolamine, pentamethyl-diethylenetriamine and/or ammonium salt. The Xilei catalyst is chosen from tin salt of caprylic acid, dibutyltin dilaurate, or dibutyltin di-n-butyltin. The blowing agent is chosen from HCFC-141b (RTM: 1,1-dichloro-1-fluoroethane), cyclopentane, isopentane, HFC-245fa (RTM: fluorpropyl), or HFC-365mfc (RTM: pentafluoro butane).