The present invention relates to a method for preparing a liquid cosmetic substance storing foam material which is used to store a solid or liquid cosmetic composition including a solution, emulsion, gel, cream, or suspension. The method includes the following steps: (a) adding polyster polyols into a chamber and stabilizing the polyster polyols at the temperature of 55-65°C and under an air condition of 0.1-0.2 kPa for 60 minutes, lowering the temperature to 25-35°C, and supplying nitrogen to stabilize the polyster polyols under an air condition of 2-3 kPa for 48 hours in order to prepare the polyster polyols (b) adding polyether polyols into the chamber and stabilizing the polyether polyols at the temperature of 15-25°C and under an air condition of 0.1-0.2 kPa for 60 minutes, and adding nitrogen to stabilize the polyether polyols under an air condition of 2-3 kPa for 48 hours in order to prepare the polyether polyols (c) injecting a foaming agent, a catalyst, and a surfactant into each tank according to the needed amount (d) adding the polyester polyols, polyether polyols, foaming agent, catalyst, and surfactant sequentially into a stirring tank according to a mixture ratio, and stirring the mixture at the temperature of 22-24°C and under an internal tank pressure condition of 3 kPa at 5,000 rpm/min in order to continuously foam the material (e) aging the foam material formed after the foaming step for 48 hours and (f) cutting the foam material to manufacture products.COPYRIGHT KIPO 2016본 발명은 용액, 에멀젼, 젤, 크림 또는 현탁액 등 액상 또는 고상의 화장료 조성물을 담지하여 사용할 수 있는 액상 화장료 담지용 발포폼의 제조방법에 관한 것으로, 본 발명에서는 (a) 폴리에스테르 폴리올(Polyester polyols)을 챔버에 넣고 온도 55~65℃, 공기를 빼내어 0.1~0.2kPa 기압조건으로 60분간 진정시킨 후, 온도를 25~35℃로 내린 후, 질소를 공급하여 2~3kPa 기압조건에서 48시간 진정시켜 폴리에스테르 폴리올을 준비하는 단계 (b) 폴리에테르 폴리올(Polyether polyols)를 챔버에 넣어 온도 15~25℃, 0.1~0.2kPa 기압조건으로 60분간 진정시킨 후, 질소를 공급하여 2~3kPa 기압조건에서 48시간 진정시켜 폴리에테르 폴리올을 준비하는 단계 (c) 용양의 수요에 따라 발포제, 촉매제 및 계면활성제를 각각 탱크에 주입시켜 준비하는 단계 (d) 상기 폴리에스테르 폴리올과 폴리