If it is a polyurethane, i suggest you use a concentrated mineral acid (i'd suggest HCl, as it is the easiest to work with). (You could also try either DCM or cyclohaxanone). Just keep in mind that those substances will probably dissolve other stuff too, so you can't just dump it in a solvent bath and come back later. Also, don't forget that dumping chemicals onto a unknown substance can sometimes get you a really nasty reaction. If you don't feel safe handling those substances, don't do it.
About the safety of those substances:
-DCM: work outdoor, don't get it onto your hands. If you want to use gloves, you'll need either FKM or PE/EVAL gloves. Should be rather effective, but it is classified as hazardous waste (it'll cost you a few bucks to have someone properly dispose it)
-Cyclohexanone: work outdoor, don't spill it.
-HCl: might produce some unpleasant smells, so you should work outdoor
(You could also try HNO3, but that stuff leaves nasty traces when you touch it)
You could use a toothpick to punch holes into the foam, that will increase the surface and therefore decrease the time it takes to dissolve the foam.