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A porous body (1) has a crosslinked polymer (11) of a polymerization product of an acrylic monomer and / or a styrene monomer as a base resin. The porous body (1) has a storage elastic modulus at 23°C of 5 kPa or more and 2000 kPa or less. The apparent density of the porous body (1) is 10 kg / m 3 or more and 250 kg / m 3 or less. The crosslinked polymer (11) has a glass transition temperature of -30°C or more. The crosslinked polymer (11) has a molecular weight between crosslinking points of 1.0 x 10 4 or more. The porous body (1) is obtained by polymerizing a monomer in a water-in-oil high internal phase emulsion in which an aqueous phase is enclosed in an organic phase at a high ratio.