PURPOSE: A foam is provided to implement the skin affinity promotion, the skin bump reduction, and the skin texture correction or the improved spreading nature; and have the stability of the formulation and the portability. CONSTITUTION: A foam for impregnating the cosmetic composition comprises at least one material which is selected from a group which comprises acrylonitrile-butadiene rubber (NBR), styrene butadiene rubber (SBR), natural rubber (NR), polyvinyl chloride, polyethylene, ethylene vinyl acetate (EVA), latex, silicone, pellicle type, styrene isoprene styrene (SIS), styrene ethylene butylene styrene (SEBS), polyvinyl alcohol (PVA), silicone elastomer, nitrile, butyl, polyether and neoprene.본 발명은 우수한 성질을 가지는 특정 재질의 발포 폼 및 이를 포함하는 화장품에 관한 것이다.