Process for the production of a polymer foam with use of hydrogel pearls as porosity generating template, comprising the steps of:—providing a matrix of polymer or prepolymer in viscous state including, as a dispersed phase, hydrogel pearls, where said pearls are dispersed in said matrix so as to generate intercommunicating cells,—causing the solidification of the matrix of polymer or prepolymer to obtain said polymer foam including said hydrogel pearls, characterised in that it comprises the operation of subjecting the thus obtained foam to conditions which cause the dehydration of said hydrogel pearls so as to obtain a reduction of volume of said pearls and—removing the dehydrated pearls by immersion in water of the polymer foam or by exposure of the foam to a flow of pressurized gas or water.