The invention relates to bread type porous polyurethane foam which is obtained from the following steps: step I, placing polyether polyol and a reaction type hardening agent in a reaction kettle, increasing temperature, dehydrating, cooling when the content of water is reduced, adding toluene diisocynate, heating, reacting and discharging obtain a prepolymer component; step II, mixing an organosilicon surfactant and acid distilled water, and uniformly stirring to obtain a foaming agent component; and step III, uniformly mixing the prepolymer component and the foaming agent component, pouring the mixture in a die, and curing to obtain the bread type porous polyurethane foam. By improving the preparation process of the foaming agent component, the finally obtained porous polyurethane foam is proper in hardness. When the bread type porous polyurethane foam is applied to bread type powder puff and a hand or a cosmetic applicator is used, excurrent cosmetic composition is ensured to be appropriate, the cosmetic composition seeping in the porous polyurethane foam with a great number can not flow out, and use is convenient.