The use of chicken bone powder as filler in flexible polyether foam has been studied. Foam recipes were incorporated with 0%, 5%, 10%, 15%, 20% and 25% chicken bone powder and the foam samples formed were analyzed; the results obtained were compared with 10% CaCO₃ as used in foam industries. The physico-mechanical properties of the foam samples produced were enhanced, 10% of the chicken bone as filler is comparable with 10% CaCO₃. Analysis of the bone gave the following cations in descending order of concentration Ca²⁺, Mg²⁺, K⁺, Na⁺, Zn²⁺, Mn²⁺ and Cu²⁺ while the concentration of CO₃^2- was higher than PO₄^3-.