The invention relates to a low-density high-bearing sponge. The low-density high-bearing sponge comprises the following materials in parts by weight: 0-50 parts of polyether polyol, 0-50 parts of polymer polyol, 0-15 parts of a flame adhesive, 0-0.5 part of a catalyst, 0-2 parts of silicon oil, 0-10 parts of a foaming gent and 45-56 parts of toluene diisocyanate. The foaming density of the sponge is reduced, while the sponge with the same size is produced, required production materials are greatly reduced, and therefore, production cost is reduced; and the relation between the bearing capacity of the sponge and the density of the sponge is relatively direct, under general conditions, the bearing capacity of the sponge can be reduced along with reduction of the density of the sponge, and once the bearing capacity of the sponge is reduced excessively, the material cannot be used; and by using appropriate polyether, the hardness of the sponge can be controlled, and meanwhile, the shortcomings that the bearing force is difficult to control and the sponge deforms easily due to over-low density are avoided.