Six flexible polyurethane foams and 8 semi-rigid foams were prepd. under addn. of corn. flame retardants (a P-contg. additive and flexible graphite) and ground rubber waste and tested for smoke formation during combustion performed using by single-chamber test method under flame and flameless conditions. The max. values of proper optical d., time of its achievement, and the values of proper optical d. after 4 min of combustion were detd. The flame combustion of semi-rigid foams resulted in formation of smoke of a higher d. after 4 min than during the combustion of rigid foams. A contrary relationship was obsd. during the flameless combustion. The smoke generating ability of polyurethane foams depended not only on their chem. compn. (type of polyols or diisocyanates) and the additives, but also on the type and conditions of flame or flameless combustion.