The nano-clay is widely used in polymer-nanocomposites due to the high aspect ratio, heat resistance and nano-scale dimension. In recent researches, the thermal and mechanical properties of polyurethane foam were improved with introducing the nano-clay. In this study, we describe the influence of ultrasonic treatment and content of nano-clay on properties of polyurethane foam. The nano-clay/polyurethane foam were characterized using their recovery time, compressive deflection, cell morphology and tensile test. The ultrasonic treatment was very effective for dispersion of nano-clay. Moreover, we found that introducing over 3 wt% of nano-clay bring the decrease of properties due to the poor dispersion. Expecially, ultrasonically treated 20A/polyurethane foam(1 wt%) showed greatly improved properties, such as homogeneous cell size and good dimension stability. We expect that our results could be applied to insulating materials for construction.