Using polyether polyol(PPO) and toluene diisocyanate(TDI),the flexible polyurethane foam that had certain compressive resistance and high oil absorption was prepared by water-blown formulation adjustment.The effect of the catalysis system,water,the dosage of stabilizing agent,the TDI index and the reaction temperature on the structure of the polyurethane foam and the oil absorption property of flexible polyurethane foam was discussed.The result shows that the oil absorption effect of the foam is good when PPO is used,with the dosage of catalysis agent dibutyltindilaurate and AN33 content is 0.2% and 0.3% respectively,foam stabilizing agent is 1.0%,TDI index is about 100% and deionized water is 3.0%.The oil absorption property of the foam is about 14 g/g for diesel oil.