The objective of this work is focused on the development of a recycling process by glycolysis in a supercritical medium for flexible polyurethane foams, so that the polyol that was originally used for the synthesis of new foams can be recovered. Therefore, this new process where an excess of glycol is not necessary, in addition to being respectful with the environment, will allow us to save space, time and money in the stages after conventional glycolysis.