Because of good fleeciness，soft and excellent absorbency，sponge is widely used.But the polyurethane foam sponge in the market not only has the disadvantage of raw material shortage and pollution in its preparation，but also pollutes the environment after the product is abandoned.With the aim of developing the preparation technology of cellulose sponge that can be naturally degraded，the process of preparing cellulose sponge from cellulose carbamate was studied.Sodium hydroxide solution of cellulose carbamate and pore-forming agent were kneaded into a sponge mixture and was cooked to regenerate cellulose.Pore-forming agent was dissolved in water，leaving voids behind and cellulose sponge with uniform pore size was obtained.The cellulose sponge had smooth surface，good flexibility and elasticity，with the basic features of polyurethane foam.