An object of the invention is to provide a polyolefin resin foam which is excellent in flexibility, cushioning property and processability, especially excellent in cutting processability. The present invention relates to a polyolefin resin foam obtained by foaming a polyolefin resin composition using carbon dioxide in a supercritical state, wherein the polyolefin resin composition contains at least: (1) a thermoplastic elastomer composition obtained by subjecting to a dynamically heat treatment a mixture of (A) a rubber, and (B) (B-1) an α-olefin crystalline thermoplastic resin and/or (B-2) an α-olefin amorphous thermoplastic resin, each having a melt tension of less than 3.0 cN at a temperature of 210° C. and at a take-up speed of 2.0 m/min, in the presence of (C) a crosslinking agent; (2) a polyolefin resin; and (3) a nucleant agent having an average particle diameter of from 0.1 μm to less than 2.0 μm. The polyolefin resin foam has a density, for example, of 0.2 g/cm2 or less.