Three thermal conductivity techniques have been compared on polyurethane foam: guarded hot plate (GHP), transient plane source (TPS) and modified hot wire (MHW). Trends and technique differences will be discussed in the areas of contact resistance, homogeneity influence, variation through the thickness and mounting pressure. Strengths and weaknesses of the techniques will be discussed in the areas of test time, sample preparation/size, ASTM acceptance and calibration.