The present inventors’ energetic investigations on polyurethane foaming catalysts having an effective delay property have succeeded in finding new compounds. Thus, the addition of l-methyl-4-(2-dimethylaminoethyl)piperazine (hereinafter designated as
TMNAEP) to the organic carboxylic acid salt of a tertiary amine compound can eliminate the mentioned problem, forming a polyurethane foaming catalyst which exhibits a very effective delay property. In other words, the present invention provides a polyurethane foaming catalyst having the delay property which comprises an organic carboxylic acid salt of a tertiary amine compound and TMNAEP.