Polyurethane foams processed according to a hybrid mechanical–chemical–thermal (M–Ch–T) process developed at Air Force Institute of Technology (AFIT) have been tested to verify the inner structure deformation after the process. The X-ray microtomography of both the original EUROFOAM S28280 foam and the processed specimens allowed the creation of three-dimensional virtual models of tested specimens and enabled evaluation of homogeneity of foam structures. In order to examine variations in the processed material's inner structure, samples from different locations of the specimen were scanned. Moreover, a foam specimen was divided into nine subspecimens to perform a set of static tests on each of them separately and to check the gradient of properties throughout the sample volume. Presented methods allowed to visualize the inner structure of the processed foams as well as to estimate inhomogeneity. Obtained results will be used for optimization of the manufacturing process.