The investigation of porous materials is pivotal to the advancement of science and technology. Polyurethane, a versatile and high-performance material, holds extensive application potential across various industries. This exceptional polymer exhibits unique chemical structures and superior performance characteristics, earning it the moniker of "Transformers" in the material world. Porous materials are characterized by their pore structure, which confers advantages such as high porosity, large specific surface area, low thermal conductivity, and lightweight properties. Porous polyurethane materials integrate the attributes of polyurethane with a porous architecture, demonstrating significant potential for diverse applications. This article first delineates the structure and properties of porous polyurethane materials, followed by an overview of synthesis methods including solution casting, sacrificial templating, phase separation, freeze drying, gas foaming method, electrospinning, and 3D printing method. This paper highlights the research status of on porous polyurethane materials in rigid and flexible foams, smart temperature-controlled textiles, biomedicine, electrochemistry, and oil-water separation, as well as electromagnetic shielding and piezoresistive sensors. Finally, this article addresses the challenges encountered in the preparation and application of porous polyurethane materials and provides insights into prospective development trends.