Polyurethane (PU) foams were prepared from microwave liquefied sugar beet pulp (LSBP) and polymethylene polyphenyl isocyanate (PAPI) by using a one-step method. The [NCO] /[OH] ratio was increased from 0.6 to 1.2, and the effect of this ratio on the mechanical , thermal and microstructural properties of the LSBP-PU foams was studied. The allophanate, isocyanurate and free isocyanate were detected in all the foams. The thermal degradation of these foams in air occurred in two main stages; the first one occurred at 200-350°C and the second one occurred at 300-400°C. The T g of the foams increased when the [NCO]/[OH] ratio increased up to 0.9 above which it decreased. As the [NCO]/[OH] ratio increased, the less regular structure and broken cell shape (observed through SEM) indicated that severe damage in structural stability and mechanical properties of LSBP-PU foams occurred. The cellular structure of the foams could be controlled by controlling the gelling and blowing reactions through the control of NCO]/[OH] ratio.