An aqueous emulsion resin for producing memory foam and a method for manufacturing memory foam products are revealed. The emulsion resin mainly includes 38˜58% hydrophilic polyurethane(PU) prepolymer, 8˜22% aqueous emulsion polymer and 8˜20% polyether polyol. The PU prepolymer includes 40˜70% polyether polyol and 30˜60% isocyanate while the molecular weight of polyether polyol is ranging from 60 to 1800. The polyether polyol contains at least 40 mol % amount of ether group and the amount of ether group is 18˜99.9%. The hydrophilic emulsion resin features on good vibration absorption, even pressure relief, moisture absorption, heat absorption, and low temperature resistance. While in contact with bodies, users feel cool and dry. Moreover, the resin will not become rigid at the temperature lower than 10° C. The comfort of the foam is improved and the applications of the foam are increased.
