Polyurethane mesh sponge by ordinary opening soft bubble and processed by the handling process. Handling processing from the foam network between the original mask or wall film, obtained the main skeleton mesh structure. This kind of foam plastic void rate reaches as high as 97%, excellent permeability, good plasticity and high mechanical strength. Filter sponge and name mesh sponges, blasting sponge, every inch hole mesh from 10 to 100, wide range of USES, all kinds of filter equipment, aquarium, gas mask, air conditioner, highly breathable cushion, mattresses, activated carbon filter base material, fill in ceramic filter base material, and so on, it is applicable for various industries.