The present invention relates to a foam made of a specific material having superior properties and to cosmetics comprising said foam. The foam of the present invention is composed of at least one material from a group consisting of acrylonitrile-butadiene rubber (NBR), styrene butadiene rubber (SBR), natural rubber (NR), polyvinyl chloride, polyethylene, ethylene vinyl acetate (EVA), latex, silicon, styrene isoprene styrene (SIS), styrene ethylene butylene styrene (SEBS) and polyvinyl alcohol (PVA).본 발명은 우수한 성질을 가지는 특정 재질의 발포 폼 및 이를 포함하는 화장품에 관한 것이다.
