Provided are: a composite porous body containing a porous body, which has characteristics suitable for artificial soil (good water absorption, good water retainability and good hardness) a method for producing the composite porous body and artificial soil which uses the composite porous body. This composite porous body comprises a porous body such as a urethane resin foam and resin particles that are internally contained in the porous body and have particle diameters of 1 mm or less. This method for producing a composite porous body is a method for producing a composite porous body which comprises a urethane resin foam and resin particles that have particle diameters of 1 mm or less, in said method the resin particles being dispersed in a mixture that contains a polyol and a foaming agent and then mixed with a polyisocyanate compound. This artificial soil contains the composite porous body.
