In the process of electroless Ni plating on spongy,the effects of temperature,pH and the contents of NiSO4,acetic acid,sodium hypophosphite,accelerator (amino acid) on the phosphorous content in the electroless Ni plating deposit on spongy were discussed. The optimum process conditions were obtained as follows: 30 g/L of NiSO4 · 6H2O,110 g/L of acetic acid,10 g/L of sodium hypophosphite,4 g/L of accelerator,pH 10,temperature of 45 °C. A deposit with 3% of phosphorous can be obtained by the process,and the stability of the bath is good.