Thermoset flexible polyurethane foams (PUFs) are widely used in impact absorption and insulation applications due to their excellent elasticity and thermal insulation performance; however, their permanently crosslinked networks hinder recyclability and raise sustainability concerns. To address this limitation, a β-amino ester motif capable of inducing covalent adaptable network (CAN) behavior was incorporated into acrylate-functionalized polyols. The resulting PUFs exhibited catalyst-free recyclability, enabling efficient reprocessing and monomer recovery. Successful re-foaming using the recovered monomers further demonstrated the feasibility of closed-loop recycling for thermoset PUFs. In addition, residual acrylate functionalities allowed on-demand post-curing via additional crosslinking, providing a versatile platform for multifunctional foam materials.