AbstractThe thermal decomposition of a polyester and a polyether flexible foam in a nitrogen atmosphere has been studied by gas chromatography, mass spec‐trometry and elemental ultramicroanalysis. It is shown that the decomposition behaviours of the two foams are similar. At low temperatures (200 to 300 °C) there is a rapid and complete loss of the tolylene diisocyanate unit of each foam as a volatile yellow smoke leaving a polyol residue. The smoke has been isolated as a yellow solid (common to both foams) which contains virtually all of the nitrogen of the original foams and, under the conditions of test, is stable at temperatures up to 750 °C. Nitrogen‐containing products of low molecular weight (mainly hydrogen cyanide, acetonitrile, acrylonitrile, pyridine and benzonitrile) observed during the high temperature decomposition (over 800 °C) of the foams are shown to be derived from the yellow smokes. At 1000 °C, approximately 70% of the available nitrogen has been recovered as hydrogen