In this research, new hybrid bio-polyurethane foam was fabricated by reacting with biomass such as lignin, starch and cellulose. Hybrid bio-polyurethane foam was prepared by reacting Toluene Diisocyanate 80 (TDI 80) and Polypropylene Glycol 2000 (PPG 2000), and then the variation of biomass was added to the reaction. Hybrid bio-polyurethane foam was characterized its tensile strength, indentation load deflection and airflow. Mechanical properties measurements indicated that the highest tensile strength was obtained polyurethane (PU)-lignin foam meanwhile the highest hardness was obtained PU-cellulose foam. Airflow test showed that PU-cellulose foam has more closed cell than PU-lignin and PU-starch. The morphology of foam was investigated using field emission scanning electron microscopy (FE-SEM). The SEM showed that starch has a smaller pore surface than other biomass. The cell morphology of hybrid biomass based polyurethane foam were closed with some particle stick onto the cell wall.