The invention discloses polyurethane memory foam with superior anti-yellowing performance, and belongs to the field of polyurethane foam. The polyurethane memory foam is prepared from the following raw materials in parts by weight through reactive foaming: 10-90 parts of normal polyether glycol, 90-10 parts of slow recovery polyether glycol, 30-80 parts of isophorone diisocyanate, 1-5 parts of water, 1-3 parts of silicone oil, 0.4-2 parts of catalyst, 0.3-2 parts of stabilizer, 0.5-15 parts of physical foaming agent and 0.4-2 parts of crosslinking agent. The preparation method comprises the following steps of: adding corresponding parts by weight of polyether glycol (including normal polyether glycol and slow recovery polyether glycol) and isophorone diisocyanate into a mixer to stir uniformly; heating to 30-70 DEG C; adding corresponding parts of other raw materials into the mixer; and stirring at a high speed for 3-10 seconds and then pouring in a mould to foam and cure to obtain the corresponding polyurethane memory foam. Since the isophorone diisocyanate not containing benzene ring is adopted as a raw material, the produced polyurethane memory foam has superior anti-yellowing performance such as antioxidation, irradiation resistance, aging resistance and the like.