Material consisting of a polyurethane gel, production method and uses thereof

The invention relates to polyurethane gel materials containing finely-dispersed phase change materials (PCMs), (e.g. crystalline saturated hydrocarbons). Said materials permit a thermal regulation by means of thermal absorption and thermal dissipation in the phase transition range of the PCMs, which becomes apparent in terms of improved comfort in the use of the novel material for shoe soles, bicycle saddles, chair cushions or similar.