There is currently an urgent need in the automotive industry to demonstrate the recycling capabilities of polyurethanes (PU) into the same application. This paper describes a new technology which allows up to 12% of an energy-absorbing PU foam to be directly recycled into new parts. This recycle content has been achieved by incorporating foam regrind as a filler into the B side polyol blend. This new technology has demonstrated that Bayer's Bayfill® EA-4003 can be effectively reproduced with a regrind content of up to 12%. The resulting filled product has physical properties, processing characteristics and densities comparable to unfilled foams made with virgin materials.